摘要
对于公立医院而言,财务管理是一项重要工作,直接关系到医院的发展,在新政府会计制度下,公立医院财务精细化管理面临着诸多问题亟须解决。基于此,阐述新政府会计制度下公立医院财务精细化管理工作的现状,提出公立医院在新政府会计制度下加强财务精细化管理的措施,包括健全全面预算体系、加强财务人员培养等,以期提高公立医院财务管理水平。
For public hospitals,financial management is an important work,directly related to the development of the hospital,under the new government accounting system,public hospitals financial fine management is facing a lot of problems need to be solved.Based on this,this paper elaborated the new government accounting system to the public hospital financial delicacy management work status,and proposed the public hospital under the new government accounting system to strengthen the financial delicacy management measures,including improving the comprehensive budget system,strengthening the financial personnel training,in order to improve the public hospital financial delicacy management level.
作者
孙超伟
刘海蓉
徐磊
SUN Chao-wei;LIU Hai-rong;XU Lei(Qingdao Central Hospital,Qingdao 266042,China;Qingdao Chest Hospital,Qingdao 266042,China)
出处
《经济研究导刊》
2020年第25期124-125,共2页
Economic Research Guide
关键词
新政府会计制度
公立医院
财务管理
精细化管理
new government accounting system
public hospitals
the financial management
fine management