摘要
新医改的实施对公立医院财务环境产生了深刻的变化,加大了医院财务风险。公立医院财务必须综合运用预算管理、成本管理、绩效管理、风险控制等现代医院管理工具,充分发挥管理会计职能,不断提高管理效率和资源利用效率,积极应对新医改对医院财务带来的影响。
The public hospital financial environment has undergone profound changes since the implementation of the new medical reform, it has increased the hospital financial risk. Public hospital finance department must comprehensively use modern hospital management tools such as budget management, cost management, performance management and risk control, and give full play to management accounting functions, and constantly improve management efficiency and resource utilization efficiency, and actively respond to the impact of new medical reform on hospital finance.
作者
王超
李文
孙媛
WANG Chao LI Wen SUN Yuan(Jinan Third People＇s Hospital, Jinan 250132)
出处
《财务与金融》
2016年第6期53-55,共3页
Accounting and Finance
关键词
新医改
管理会计
全面预算
绩效考核
成本管理
内部控制
New Medical Reform, Management Accounting, Comprehensive Budget, Performance Appraisal, Cost Management, Internal Control
