摘要
以管理会计理论为基础,探索符合地市级公立医院自身特点的业财融合实施路径。通过明确战略目标、优化组织架构、规范业务流程、打通系统屏障,从财务人员及财务工作入手,以财务各项工作为切入点同时推进业财融合理念,并有效运用管理会计工具方法,提升预算、成本、营运、绩效、内控等财务管理范畴的管理能力。通过运用管理会计工具,将事后会计核算工作转为事前、事中财务过程管理工作,从而实现财务管理价值,适应现代医院管理制度要求,促进地市级公立医院高质量发展。
To explore the implementation path of business finance integration that conforms to the characteristics of municipal-level public hospitals based on management accounting theory,our management capabilities in financial management areas such as budget,cost,operations,performance,and internal control can be enhanced by clarifying strategic objectives,optimizing organizational structure,standardizing business processes,and unblocking system barriers.Starting from the financial personnel and financial work,the concept of integration of industry and finance can be promoted with the financial work as the entry point,and the management ability of budget,cost,operation,performance,internal control and other financial management areas can also be improved with the effective use of management accounting tools and methods.By using management accounting tools,the post event accounting work is transformed into pre-event and in-process financial process management work,thereby realizing the value of financial management,adapting to the requirements of modern hospital management systems,and promoting the high-quality development of municipal-level public hospitals.
作者
孙洁
Sun Jie(Finance Department,Yibin Second People’s Hospital,Yibin,Sichuan 644000,China)
出处
《现代医院管理》
2023年第3期42-45,共4页
Modern Hospital Management
基金
四川省教育厅人文社科重点研究基地—四川医院管理和发展研究中心课题(SCYG2021-09)。
关键词
医疗卫生改革
地市级公立医院
业财融合
管理会计
medical and health reform
municipal-level public hospital
industry and finance integration
management accounting
作者简介
通信作者:孙洁(1978-),女,本科,高级会计师,研究方向:财务管理。
