摘要
财务管理作为现代医院管理体系的重要内容之一,业财融合是其未来发展的重要方向。针对公立医院实施业财融合的必要性,从国家医改、医院内部发展和财务转型三个层面进行总结,分析目前医院业财融合面临的困难和存在的问题,探讨业财融合视角下财务转型的职能,并对其转型路径进行研究和分析。
financial management is one of the important contents of modern hospital management system,and financial integration is the important direction of its future development.This paper summarizes the necessity of financial integration in public hospitals from three aspects:national health care reform,internal development of hospitals and financial transformation,analyses the difficulties and problems faced by financial integration in hospitals,explores the functions of financial transformation from the perspective of financial integration,and studies and analyses its transformation path.
作者
赵振虹
ZHAO Zhen-hong(General Hospital of Ningxia Medical University,Yinchuan 750004,China)
出处
《经济研究导刊》
2020年第3期109-110,134,共3页
Economic Research Guide
关键词
业财融合
财务管理
转型路径
公立医院
financial integration
financial management
transformation patb
public hospitals
作者简介
赵振虹(1978-),女,宁夏中卫人,财务处处长,高级会计师,从事财务管理研究。
