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医院财务管理是医院经济工作的核心,作为医院管理的重要组成部分,医院财务管理是医院生存和发展的重要环节。而随着医院收支规模的扩大、现金流量的增加以及经济活动的跨区域延伸等,要求医院必须实行财务预算管理和资本预算管理。更新预算管理观念,树立并倡导预算管理是全局性财务管理行为,通过制度安排使单位财务预算的编制与执行成为一种规范、一种机制。
Hospital financial management is the core of hospital economic work, as an important part of hospital management, hospital financial management is an important part of the survival and development of the hospital. With the expansion of hospital receipts and expenditures, the increase of cash flow and the cross-regional extension of economic activities, hospitals are required to implement financial budget management and capital budget management. Update the concept of budget management, and establish and advocate that budget management is a global financial management act. Through institutional arrangements, the preparation and implementation of the unit’s financial budget become a standard and a mechanism.