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随着新的医院财务制度改革以及会计制度改革进程的推进,日益凸显出公立医院的财务管理改革是改革任务的重点,是顺利完成新医改的其他各项相关改革的基础。本文针对公立医院财务管理的主要问题进行研究分析,并结合新医改的背景以及改革目标,借鉴国内外先进公立医院财务管理的成功典范,对我国的公立医院财务管理提出改进的建议和对策,进一步明确公立医院的公益性。
With the reform of the new hospital financial system and the advancement of the reform of the accounting system, it has been increasingly highlighted that the financial management reform in public hospitals is the focus of the reform task and the basis for the successful completion of other related reforms in the new medical reform. In this paper, the main problems of public hospital financial management research and analysis, combined with the background of the new medical reform and reform goals, drawing on the successful examples of the financial management of advanced public hospitals at home and abroad, put forward suggestions and countermeasures to improve the financial management of public hospitals in our country Clear public hospital public welfare.