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随着我国医疗卫生体制改革的不断深入,公立医院改革已经成为重点任务。新修订的《医院会计制度》《医院财务制度》在落实医改相关政策中强调了医院要实施全面预算制度,建立健全预决算管理制度,实现医院经济效益的最大化和效率的最优化。党的十八大三中全会提出,健全严格的财务预算,核准和审计制度,着力控制“三公经费支出和楼堂馆所建设。党中央做出的重大改革决定表明了决心态度,因此,医院在激烈的医疗竞争环境下,严格财务预算,加强财务决算,是顺应市场经济发展的必然要求,也是医院经营管理建设的的重要举措。
With the continuous deepening of medical and health system reform in our country, public hospital reform has become a key task. The newly revised ”Hospital Accounting System“ and ”Hospital Financial System“ emphasize that hospitals should implement a comprehensive budget system and establish and improve the management system of budgetary accounts in order to maximize the hospital’s economic benefits and optimize its efficiency. The Third Plenary Session of the 18th CPC Central Committee proposed that a sound financial budget, an approval and auditing system should be established and efforts should be made to control ”the expenditure of the three public funds and the building of the Lou Tong Hall." The CPC Central Committee’s decision on major reforms demonstrated its determination and determination. Therefore, Hospitals in a fierce medical competition environment, strict financial budget, strengthen financial accounts, is an inevitable request to comply with the development of the market economy, but also hospital management building an important measure.