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财务管理是公立医院管理中的重要环节之一,新医院会计制度的颁布与实施给公立医院财务管理带来更多机遇和挑战。文章通过阐述在新医院会计制度背景下公立医院财务管理存在的突出问题,分别从健全成本核算体系、完善财务报表编制、加强财务监督管理、提高财务人员素质等几方面有针对性的提出合理化建议,以期为加强公立医院财务管理提供新思路,促进公立医院可持续发展。
Financial management is an important part of public hospital management. The promulgation and implementation of new hospital accounting system bring more opportunities and challenges to public hospital financial management. Through expatiating the outstanding problems in the financial management of public hospitals under the new hospital accounting system, the paper puts forward reasonable suggestions from several aspects such as perfecting the cost accounting system, perfecting the preparation of financial statements, strengthening financial supervision and management and improving the quality of financial staff , With a view to providing new ideas for strengthening the financial management of public hospitals and promoting the sustainable development of public hospitals.