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随着医疗卫生体制改革的不断深化 ,医院管理逐步由事业单位管理向企业化管理转换。为了适应这一转换过程 ,传统医院财务管理必然会受到较大程度的影响 ,因而也就必须相应地考虑其创新问题。当然 ,医院财务管理需要创新的内容有很多方面 ,文章仅就财务管理观念、财务管理目标、财务管理手段、财务管理对象、财务管理内容及医疗成本管理等方面创新略抒己见
With the continuous deepening of the reform of the medical and health system, hospital management has gradually shifted from the management of public institutions to the management of enterprises. In order to adapt to this transformation process, the financial management of traditional hospitals will inevitably be affected to a greater extent, and thus must also consider its innovation issues accordingly. Of course, there are many aspects of hospital financial management that require innovation. The article only expresses opinions on innovations in financial management concepts, financial management objectives, financial management tools, financial management objects, financial management contents, and medical cost management.