摘要
随着我国社会主义市场经济体制的确立和社会保障制度改革的深化,医院经济的转轨已成为必然,转轨时期医院经济的基本特征决定了医院财务管理筹划的必要性和紧迫性。“成本管理、预算管理、财务绩效分析评价和控制、投融资决策管理和构建会计组织微动力机制”构成了财务管理筹划的主要内容。要保证财务管理筹划的成效,做好经济转轨时期医院经营管理工作,就必须建立体制保障、制度保障和知识保障等相关的保障机制。
With the establishment of socialist market economy and the deepening reform of social ensuring system, hospial economy has transformed certainly to adapt itself to the market economy. Due to the basic characteristic of hospital economy during economy transformation, it is necessary and urgent to plan and reform hospital accounting managrment. The cost management, budget management, the analysis and control of accounting efficiency, investment policy, the construction of micro -dynamic system for acounting organitation will be mainly planned. The concerned ensuring system such as knowledge assurance and system anssurance must be built up to ensure the successful reform of hospitl accounting management for adapting to market economy.
出处
《中国医院管理》
北大核心
2001年第4期43-44,共2页
Chinese Hospital Management
关键词
经济转轨
财务管理
筹划
保障机制
医院管理
economy transformation, accounting management plan, ensuring syetem
