摘要
近年来,医疗卫生市场竞争日渐激烈化,特别是公立医院,不论是在财务方面,还是在服务方面都面临着巨大的压力,为了符合现代化发展的需求,公立医院必须将财务内部控制管理工作作为主要任务,根据自身实际情况创新管理理念与方法。部分公立医院并未转变在财务工作方面的管理思路,对内部控制的重视度不够,从而增大了医院的运营风险。基于此,文章重点分析了公立医院财务内部控制管理的策略,对医院财务工作具有指导价值。
In recent years,the medical and health market competition is increasingly fierce,especially in public hospitals,both in terms of finance,and service are facing great pressure.In order to meet the needs of modern development,public hospitals must take financial internal control management as the main task.According to their own actual situation,they need to innovate management idea and method.Some public hospitals have not changed their management ideas in financial work,and do not pay enough attention to internal control,thus increasing the operation risk of hospitals.Based on this,this paper focuses on the analysis of the financial internal control management strategy of public hospitals,which has guiding value for the financial work of hospitals.
作者
区泳生
OU Yongsheng(Foshan Fifth People's Hospital,Foshan 528000,China)
出处
《商业观察》
2023年第27期83-87,共5页
BUSINESS OBSERVATION
关键词
公立医院
财务内部控制
策略
public hospitals
financial internal control
strategy