医院财务的重点环节管理

医院财务管理在一定程度上影响着医院发展的规模和速度，必须从单纯“用财”向“生财、聚财、用财”的综合理财转变，从服务型向决策管理型转变，着力通过加强成本核算、推行预算管理、实行薪酬制度、试行风险保险、借用金融工具、运用信息技术等措施，不断提高理财水平，推进医院的发展。

The Key Point Management in Hospital Financial Management

Hospital financial management can exert effect on the development scale and speed of hospital in certain degree. Transformations from ＂use money＂ to integrated financial management of ＂generate, accumulate and use money＂ and from ＂serving the hospital＂ to ＂decision- making management＂ should be made. More attention should also be paid to strengthening the cost accounting, budget management, payment system, trial of risk insurance, utility of financial tools and information technology to improve the financial management and promote the hospital development.