摘要
为克服公立医院收入与支出时间差异导致的大量资金闲置问题,文章呼吁公立医院完善内部控制制度,设计并建立资金业务风险控制框架,以提升财务管理水平,盘活存量资金。在保证资金安全、风险可控的前提下,提高资金效益,弥补财政投入不足,促进国有资产保值、增值。
To overcome the idle funds problem caused by the time difference of income and expenditure, public hospitals should improve its internal control system and financial management, revitalize the funds and design and build risk control framework. On the condition of ensuring the safety of funds and controlling the risk, accounting staffs should improve capital efficiency to make up for the inadequacy of government input and promote the preservation appreciation of state-owned assets.
出处
《医院管理论坛》
2015年第12期23-25,共3页
Hospital Management Forum
关键词
公立医院
资金增值
风险识别
风险应对
Public hospital
Fund appreciation
Risk identification
Risk response
