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业财融合在医院中的运用研究

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在新医改的形势下医院运营管理面临着巨大的挑战,而业财融合将挑战转化为机遇,是医院财务管理未来新的发展方向.文章在分析了业财融合在医院中运用的必要性后,揭示了目前实践中医院推行业财融合时所遇到的若干问题,针对这些问题,结合实际工作经验探索出借力信息化,运用经济工具,分别从财务部门与业务部门推行业财融合的重要路径,并绘制医院综合运营管理系统流程图,为行业内运用业财融合实现精细化管理提供指导性建议.医院建立与业务相结合的财务管理体系,可以提升医院运行效率,实现医院的价值管理目标,推动医院长期、稳定的发展.
Research on the Utilization of Integrating Business with Finance in Hospitals
The operation management of hospitals faced huge challenge in the situation of new medical reform,but integration of business and finance transformed this challenge into opportunity.It was a new direction of financial management development in hospitals in the future.After analyzing the necessity of utilization of integrating business and finance in hospitals,it revealed some problems encountered by hospitals in the practice.To deal with these problems,it combined working experience with using management accounting tools,and then explored an important path to promote integrating business with finance,respectively,from finance department and business department.It drew the flow chart of integrated operations management system in hospitals,and provided guidance for the industry to integrate business and finance to achieve meticulous management.The establishment of financial management system that was integrated with business in hospitals could improve the operation efficiency of hospitals,form meticulous management mode,realize the goal of value management of hospitals,and promote the long-term and steady development of hospitals.

hospitalintegration of business and financemanagement accounting toolmeticulous management

吴玉清

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北京大学肿瘤医院暨北京市肿瘤防治研究所财务处恶性肿瘤发病机制及转化研究教育部重点实验室 北京 100142

医院 业财融合 管理会计工具 精细化管理

2018

中国卫生经济
中国卫生经济学会,卫生部卫生经济研究所

中国卫生经济

CSTPCDCHSSCD北大核心
影响因子:1.524
ISSN:1003-0743
年,卷(期):2018.37(6)
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