公立医院应急财务管理的制约因素与财务策略

On Constraints and Financial Strategies of Emergency Financial Management in Public Hospitals

公共卫生应急事件对我国公立医院的财务营运和管理形成了较大的冲击,不仅在应急资金资产管理方面出现了大的变化,而且在财务管理制度和技术方面也提出了新的挑战。文章分析了公共卫生应急管理下公立医院财务管理的保障及时性、资金针对性、运转协同性、运行透明性等基本特征,研究分析出应急状态下公立医院财务管理的影响因素:经营收入、运营成本、现金流、内控风险、财务效率等;最后针对应急财务管理基本特征和影响因素提出了相应的应急财务管理的实施策略。

Public health emergencies have formed a greater impact on the financial operation and management of China’s public hospitals,that is,not only a big change in the management of emergency funds and assets but also new challenges in the financial management system and technology.This paper analyzes the basic characteristics of financial management of public hospitals in the public health emergency management,such as guarantee timeliness,fund pertinence,operation coordination and operation transparency,studies the influential factors of the emergency state of the public hospital financial management:operating income,operating costs,cash flow,internal control risk,financial efficiency,etc.,and finally puts forward the corresponding of the implementation strategy of emergency financial management for the basic features and influential factors.