论文部分内容阅读
财政部目前修订的医疗机构财务、会计及审计等五项制度同步推出,是为了适应社会主义市场经济和医疗卫生事业发展的需要,进一步规范医院的会计核算,提高会计信息质量及财务管理所进行的。当前,我国的医疗公共财务管理存在诸多问题,公共资源使用和分配存在的不合理性,引发了民众对政府的信任置疑。本文在分析医疗财务管理弊病的基础上,对公共财务管理的性质进行了探讨,并对完善和规范我国的医疗公共财务管理制度提出了对策和建议。
The Ministry of Finance currently revised the five financial institutions, accounting and auditing system simultaneously launched in order to meet the needs of the socialist market economy and the development of medical and health services, to further standardize the hospital’s accounting, accounting information to improve the quality and financial management carried out of. At present, there are many problems in medical public financial management in our country. The irrationality of the use and distribution of public resources has aroused public suspicion of trust in the government. Based on the analysis of the disadvantages of medical financial management, this paper discusses the nature of public financial management and puts forward some countermeasures and suggestions on how to perfect and standardize the medical public financial management system in our country.