摘要
公立医院财政专项资金管理具有显著的行业特点——资金来源与管理部门多、资金拨款的项目多、资金监管与绩效评价难。随着政府对公立医院的投入逐年增加,财政专项资金管理中的问题也逐渐显现,必须认真研究,并完善其制度层面的约束力,以提升公立医院财政专项资金管理水平,保证其发挥应有的效益。
The management of special financial funds in public hospitals has remarkable industry feature:many sources and management departments of funds,many projects allocated by funds,and difficulties in fund supervision and performance evaluation.With the government investment in public hospitals increasing year by year,the problems have gradually emerged.It’s necessary to seriously study and improve its binding force at the institutional level to improve the management level of financial special funds in public hospitals and ensure its benefits.
作者
吴强
WU Qiang(Shaoxing People's Hospital,Shaoxing Zhejiang 312000,China)
