摘要
财务管理目标的定位及财务治理结构的优化直接影响医院医、教、研等工作的发展进程和运行效率。创新财务管理方法,优化财务运行流程,对促进医院管理的精细化、科学化具有重要的现实意义。通过对国内外医院财务管理职能的分析,探讨了新制度下医院财务管理需加强的职能及创新的方向。
Orientation of financial management goals and optimization on financial governance structure directly affects the developmentprocess and operation efficiency on medical care, teaching, research and other work in hospital. By innovation of financial management method and optimization of financial operation process, it has important practical significance to promote refined and scientific hospital management. Through analyses the domestic and foreign hospital financial management functions, the article discusses the financial management function which should strengthen and the direction that can make innovation in hospital.
出处
《医学与社会》
2012年第3期47-49,共3页
Medicine and Society
基金
中国卫生经济学会第十二批招标课题"医院全面预算管理研究"
关键词
新制度
医院
财务管理
职能拓展
思路创新
New system
Hospita!
Financial management
Function expansion
Innovative thought