文档介绍：浅析医院财务制度的修订对医院财务管理的影响
摘要:执行十几年的《医院财政制度》,国家财政部于2001年进行修订,并在2011年正式实行。几年来,该制度的修订给医院财务管理带来多方面的积极影响。归纳起来,集中在预算管理制度、财务核算管理制度、财务的分析体系和内部监控等三个方面。具体来说,在预算管理制度上,不断医院的预算编制和审核机制、执行力量和监管考评机制;在财务核算管理制度上,不断规范医院收入支出的分类、转变为责权发生制、成本管理机制、财务报表管理。
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关键词:医院财务制度医院财务管理预算制度影响
中图分类号:R 文献标识码:A
Analysis “the Influence of the Revision of Hospital Financial System” On Hospital Financial Management
Yuan peng, Zhang yuxia(Henan Province, Luoyang Orthopedic Hospital (Henan Province Orthopedic Hospital), Luoyang, Henan 471000)
Abstract:the fi nancial system of the hospital, which has been implemented for more than ten years, was revised by the Ministry of Finance in 2001 and formally implemented in 2011. Over the past few years, the revision of this system has brought about many positive effects on hospital financial management. Sum up, focus on three aspects: budget management system, financial accounting management system, financial analysis system and internal monitoring. Specifically, in the budget management system, continuous hospital budgeting and auditing mechanism, executive power and supervision and evaluation mechanisms; in the financial accounting management system, standardize the classification, hospital e and expenditure into accrual, cost management mechanism, financial statements management.
Key words:hospital fi nancial system, hospital fi nancial management, Budget sys