摘要
医院财务管理是医院管理工作的核心之一,其首要定位是服务于医院战略目标的实现。广东省中医院从3个关键方面探索财务管理促进医院战略目标实现的路径,即增强运筹资金能力,为实现医院战略目标提供物质保障;落实预算管理,为实现医院战略目标优化资源配置;加强内部控制,为实现医院战略目标保驾护航。医院通过促进医疗业务收入结构有效改善、挖掘医院品牌价值、争取国家资金支持,增强运筹资金能力;通过解决预算管理起点难确定、预算松弛、预算控制力不足等三大难题,落实预算管理;通过集团化统一管理、确保设备采购符合预算要求,加强内部控制。
Hospital financial management is one of the core of hospital management.Its primary orientation is to serve the realization of hospital strategic objectives.Guangdong Provincial Hospital of Traditional Chinese Medicine explores three key ways for financial management to promote the realization of hospital’s strategic objectives,namely,to enhance the ability of transportation and financing,to provide material guarantee for the realization of hospital’s strategic objectives,to implement budget management,to optimize resource allocation for the realization of hospital’s strategic objectives,and to strengthen internal control to escort the realization of hospital’s strategic objectives.By promoting the effective improvement of the income structure of medical business,tapping the value of hospital brand,and striving for the support of national funds,the hospital strengthens its ability to raise funds for transportation;by solving three difficult problems of budget management starting point,budget slack and budget control insufficient,the hospital implements budget management;by collectivizing unified management,ensuring that equipment procurement meets budget requirements,and strengthening internal control.
作者
张伟旋
赵芬
张琼银
陈选平
唐敏
Zhang Weixuan;Zhao Fen;Zhang Qiongyin;Chen Xuanping;Tang Min(Guangdong Hospital of Traditional Chinese Medicine,Yuexiu District,Guangzhou,510120,Guangdong Province,PRC)
出处
《中国医院》
2019年第8期65-68,共4页
Chinese Hospitals
关键词
财务管理
医院战略
内部控制
预算管理
financial Management
hospital Strategy
internal control
budget management
