摘要
随着我国市场经济体制的确立和社会保障制度改革的深化,卫生经济事业的内、外部环境都发生了巨大变化,医院的财务管理工作已经渗透到医院的各个领域、各个环节之中。所以,加强医院财务管理,提高医院经济效益,促进医院健康发展,提高医院在市场经济条件下的竞争力,已经成为现代医院管理中的一项重要内容。财务工作应从全面成本管理、预算管理、财务绩效评价、经济监督等方面进行有效筹划,确保医院经济活动安全、高效运行。
With the establishment of China's market economy system and the deepening of social security system reform, both internal and external environment of health economy have undergone tremendous changes, hospital financial management has entered into every aspect of hospital area. Therefore, it has been important to strength financial management of hospital, increase economic efficiency of hospital, promote healthy development of hospital, and advance hospital competitiveness under the condition of market economy. Financial work should make effective planning in the area of comprehensive cost management, budget management, financial performance evaluation and economic behavior supervision, in order to guarantee the safety and efficient operation of hospital economic activity.
关键词
医院财务管理
有效筹划
Hospital Financial Management
Effective Planning