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新修订的《医院财务制度》充分体现了医院的公益性特点,强化了医院的收支管理和成本核算,在医疗药品收支核算、医疗成本归集与控制、会计科目和财务报告体系等方面,凸显了一系列重大创新。财政部、北京市卫生局组织专家全程参与了新制度的修订讨论,并在首都医科大学附属北京同仁医院进行了新制度的测试。本刊特邀北京同仁医院院长助理、财务处长侯常敏为本刊撰稿,分析并阐述了新旧制度的差异,以及新制度将如何帮助医院提高运营管理水平。
The newly revised “hospital financial system” fully embodies the characteristics of the hospital’s public welfare, and strengthens the hospital’s revenue and expenditure management and cost accounting. It has the following features in the areas of medical drug revenue and expenditure accounting, medical cost collection and control, accounting subjects and financial reporting system , Highlights a series of major innovations. The Ministry of Finance and Beijing Municipal Health Bureau organized experts to participate in the revision of the new system throughout the trial and conducted a test of the new system at Beijing Tongren Hospital affiliated to Capital Medical University. The magazine invited Beijing Tongren Hospital, Assistant Dean, Finance Director Hou Changmin for the preparation of this article, analysis and elaboration of the differences between the old and the new system, and how the new system will help hospitals to improve operational management.