摘要
基于公立医院托管合作模式下财务管理实践,分析集中型财务管理体制特点、会计人员的配备及职责、资金和账户管理,指出托管财产管理方法并评价集中型管理体制的利弊;此外,提出进一步加强财务管理几点建议,为公立医院托管合作发展提供财务理论与实务借鉴。
Under the trusteeship cooperation model, the public, hospital may adopt centralization, decentralization or middle course as its finance management policy. The finance management system features of different polices is analyzed, the precondition of applications is explained, the individual accounting methods are described, the financial function is defined, the capital management is expatiated and the advantages and disadvantages of each model are summarized. Meanwhile, proposals on trusteeship properly management policy and how to enhance finance management as well are proposed. Furthermore, theory guideline and practical references for the finance management development of public hospital are offered under the trusteeship operation .
出处
《中国卫生经济》
北大核心
2012年第4期87-88,共2页
Chinese Health Economics
关键词
公立医院
托管
财务管理
资金
财产
Public hospital
trusleeship
finance management
fund
property
