摘要
公立医院财务风险存在于资产运营、筹资和投资及其制度安排的各个环节。盘活存量资产、科学投资理财、加强预算管理、有效的资产管理、建立风险预警机制、完善内部控制体系是防范和化解财务风险的重要途径。
The financial risk of public hospitals exists in the every tache of the assets operating,financing,investment and system arrangement.Activating stock assets,scientifically investing and financing,strengthening the internal budget management effective,financing and managing,building up the early warning mechanism,and improving the internal control system are important approaches to prevent and resolve the financial risk.
出处
《中国卫生经济》
北大核心
2012年第2期72-75,共4页
Chinese Health Economics
基金
国家自然科学基金项目(71073063)
关键词
公立医院
内部控制
财务风险
预警机制
public hospital
internal control
financial risk
early-warning mechanism
