摘要
“十三五”以来,国家相继出台了多项公立医院财务相关的管理制度及实施办法。在此背景下,公立医院财务管理工作急需优化。该文以北京某三级公立医院为例,运用PDCA管理工具,介绍了经济事项审批工作的现状,总结了审批管理的内部举措,进而提出了简化审批手续、推进项目预算一体化平台建设、加强归口管理,以期为医院内部控制管理工作的优化提供借鉴和参考。
Since the"13th Five-Year Plan",the state has successively introduced a number of management systems and implementation measures related to public hospitals'finances.In this context,the financial management of public hospitals urgently needs to be optimized.This article takes a third-level public hospital in Beijing as an example,uses PDCA management tools to introduce the status quo of the approval of economic matters,summarizes the internal measures for approval management,furthermore,it is proposed to simplify the approval procedures,promote the construction of an integrated project budget platform,and strengthen centralized management,in order to provide reference and reference for the optimization of the hospital's internal control management.
作者
田园
TIAN Yuan(Finance Department,Peking Union Medical College Hospital,Chinese Academy of Medical Sciences,Beijing,100730 China)
出处
《中国卫生产业》
2021年第19期69-72,共4页
China Health Industry
作者简介
田园(1987-),女,硕士,中级会计师,研究方向为财务管理、医院管理。
