新形势下医院财务管理刍议

随着全国职工医疗保险制度的改革 ,医院作为此次改革浪潮中的一个独立经济实体 ,必须建立与之相适应的财务管理模式。通过对医院财务管理层次进行分析 ,将其分为三个层次 :1主管层财务管理 ;2分管层财务管理 ;3基础层财务管理 ;对医院财务管理内容与基本方式进行分析 ,在确定医院内部财务管理体制时做到以财务责任为中心 ,以责定权 ,以责定利 ,实现责、权、利三个方面的结合 ;并对医院定位财务管理目标时应把握的原则进行了分析。

On Medical Accounting Management under New Situation

With the reform of medical insurance of stuff and workers in China, being a single economic unit in medical reform, hospital is suggested to rebuild medical accounting system to adopt health care reform. By analyzing the accounting management of hospitals, it was divided into three layers: centralized accounting management system; separated accounting management system; both centralized and separated accounting management system. Hospitals are suggested to practice management which is divided into three administrative levels: those who are in charge of accountant, those who are put in charge of accountant and those who are respond for basic accountant. Besides,it analyzes the principles of making goals of financial affair management in hospital.