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随着我国经济的不断发展和人们对于医疗卫生水平要求的不断提高,国家对于医疗体制的改革也在不断的深化,在财务管理方面,未来医院的发展将更多的依赖于市场经济和自身的经营管理,而对于国家资金和政策的支持依赖性将会减小。在新的医疗制度改革浪潮中,医院开始走向市场化,其要想在竞争日益激烈的市场经济中站稳脚跟,就要不断的强化内部的控制管理。而财务管理是其中的关键,做好财务内控工作也就显得至关重要。医院具有一定的特殊性,它既带有公益性,又要在盈利和非营利上寻求平衡,所以医院的内控工作一直是重点和难点。再加上受到传统观念影响,在医院的财务管理中出现了一些问题,本文就这些问题进行了分析,并根据实际,提出了强化医院内控制度建设的对策。
With the continuous development of our economy and people’s continuous improvement of medical and health requirements, the state has also deepened the reform of the medical system. In terms of financial management, the future development of the hospital will depend more on the market economy and its own Management, and support for the state funds and policies will be less dependent. In the new tide of medical system reform, the hospital has started to marketization. If it wants to gain a foothold in an increasingly competitive market economy, it will continue to strengthen its internal control and management. The financial management is one of the key, it is also crucial to do financial internal control work. The hospital has a certain degree of particularity. It not only carries public welfare but also balances profit and non-profit. Therefore, the internal control of the hospital has always been the key and difficult point. In addition, influenced by the traditional concepts, some problems appeared in the financial management of the hospital. In this paper, these problems were analyzed, and according to the actual situation, the countermeasures to strengthen the construction of the hospital internal control system were put forward.