浅谈军队医院的经济管理体制

军队医院的经济管理体制是军队医院管理的重要组成部分。卫生经济管理科是我军医院经济管理体制中的一个新的建制单位，随着社会主义市场经济的不断发展，经济管理科已在医院管理中占有越来越重要的地位。作者结合该院经济管理科的组建及运行实践，探讨医院经济管理的体制及运行模式，提出军队医院应实行高度集中与相对分散相结合的经济管理体制，分决策层、参谋层和执行层设置经济管理组织，强调合理配备人员和明确分工，采用统一的会计制度和尽可能地应用现代化的技术手段，以保证军队医院经济运行的经济、高效

On financial management system of army hospitals

Financial management system of army hospitals is an important component of army hospital administration. The department of health economic management is a new section of economic management system in army hospitals. With the development of socialist market economy, the department of health economic management is playing more and more important roles in hospital administration. With the experiences in establishing and operating the department of health economic management, the authors discussed hospital financial management system and operational model, and suggested that army hospitals implement a balanced hospital financial management system in which centralization and decentralization are combined. The organisational structure of financial management is divided into three levels, ie, decisionmaking, staff and implementation bodies. Reasonable staffing and role delineation are emphasized. Unified accounting system and modern techniques should be used as possible to ensure efficiency and effectiveness in army hospitals operation.