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医院财务管理是医院经济工作的核心,它既是医院经营管理工作一个独立的方面,又是一项综合性很强的管理工作。它以货币作为统一的计量单位,将各种不同的实物形态进行有效地综合,对医院有关资金的筹集、运用和分配等资金运动进行计划、组织、协调、控制、指挥和考核,调整与财务活动并存的相关利益方的冲突,约束和激励各方的行为,避免相互间的逆向选择和道德风险,这就保证了医院的经营活动得以顺利进行。但是,在实际工作中,如何真正发挥财务管理在医院发展中的作用,是一个值得探讨的问题。笔者就如何加强医院财务管理谈点粗浅的认识。
Hospital financial management is the core of the hospital’s economic work, which is not only an independent aspect of hospital management and management, but also a very comprehensive management. It uses currency as a unit of measurement, effectively integrates various physical forms, and plans, organizes, coordinates, controls, directs and evaluates, adjusts and finances the capital movements such as fund-raising, utilization and distribution of hospital-related funds Conflicts, restraints and incentives of all parties co-exist with each other to avoid adverse selection and moral hazard from each other, which ensure the smooth operation of the hospital’s business operations. However, in practical work, how to really play the role of financial management in the development of hospitals is a question worth exploring. The author on how to strengthen the hospital’s financial management talk superficial understanding.