公立医院财务管理体系构建

Construction of Financial Management System in Public Hospitals

当前我国构建了相对完善的市场经济体制,在此大背景下非经营性事业单位的财务管理工作面临巨大变更。由于非经营性事业单位的性质特殊,为更好地适应市场经济发展条件,提高其发展活力与竞争实力,这些单位需立足自身情况,引进全新的财务管理理念与方法。基于此,本文以公立医院作为研究对象,详细分析了在市场经济下公立医院这类非经营性事业单位财务管理体系的构建路径,以期指导实际工作。

Currently,China has established a relatively complete market economy system,and in this context,the financial management of non-operating public institutions is facing significant changes.Due to the unique nature of non-operating public institutions,in order to better adapt to the development conditions of the market economy,improve their development vitality and competitive strength,these institutions need to introduce new financial management concepts and methods based on their own situation.Based on this condition,this paper takes public hospitals as the research object and analyzes in detail the construction path of the financial management system for non-operating public institutions such as public hospitals under the market economy,so as to guide practical work.