大中型非营利性医院内部财务管理机制创新探讨

首先提出医院内部财务管理机制创新的三个核心原则,即虚拟成本核算原则、计件原则和系数原则,并在随后的财务管理机制设计中将该三原则贯彻其中。然后,将医院内部各科、处、室从财务管理的角度分为四类(Ⅰ、Ⅱ、Ⅲ、Ⅳ类),并重构它们的财务关系,即:在财务管理上实行院、科室两级负责;根据其类别分别用不同方法进行核算。最后,通过分析Ⅰ类科室的业务总收入与总支出,明确医院、科室及个人的分配关系。而且,文中还对医技人员及病房管理医师的业务工作量提出了具体的量化方法。

On Innovating the Internal Financial Management System of Large- or Middle-scale Non-profit Hospital

In this article, first, three core principles are put forward for innovating the internal financial management system of a hospital, i.e. Principle of Calculating the Subjunctive Costs, principle of Reckoning by the Piece and Principle of Coefficient; and these three principles are carried out all through the following financial management system designation. Then, sections, departments and offices within the hospital are divided into four classes(I,II,III,IV) from the perspective of financial management and their financial relationship is reconstructed, i.e. both the hospital and its divisions (two levels) hold responsible for financial management at their own level; different methods of calculation are adopted for different classes. Finally, a distribution relationship among the hospital, its divisions and its individual workers is clarified based on an analysis of the Class I divisions' general income and outcome. Moreover, a specific method is produced for a quantitative analysis on the working hours of both the medical & technical staff and the ward governing staff.