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1999年1月1日财政部、卫生部颁布的《医院财务制度》(以下称“新制度”)明确规定“医院实行‘统一领导、集中管理’的财务管理体制。符合条件的医院应建立总会计师制度。医院的财务活动在主管院长或总会计师的领导下,由医院财务部门统一管理。”这是我国公立医院财务管理体制的一项改革,也是适应新的历史时期国家对医院宏观管理的客观需要。医院的财务管理体制对医院的发展和财务管理工作都具有重要的作用。因此,在制定财务管理办法时,必须根据我国卫生事业改革与发展的总目标,从有利于调动医院各方面的积极性和集中必要的财力、加强预算管理角度出发,并在总结医院财务管理历史经验的基础上制定。
The “Hospital Financial System” (hereinafter referred to as the “New System”) promulgated by the Ministry of Finance and the Ministry of Health on January 1, 1999 clearly stipulates that "the hospital shall implement a unified management and centralized management financial management system. The qualified hospitals should establish a total The accountant system. The hospital’s financial activities are managed by the hospital financial department under the leadership of the dean or the chief accountant.” This is a reform of the financial management system of public hospitals in China, and it is also adapted to the new historical period. The objective needs. The financial management system of the hospital plays an important role in the development of the hospital and financial management. Therefore, when formulating financial management methods, it is necessary to proceed from the perspective of facilitating the mobilization of hospitals in all aspects, mobilizing the necessary financial resources, and strengthening budget management in accordance with the overall goals of China’s health reform and development, and summarizing the historical experience of hospital financial management. Based on the formulation.