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公立医院财务会计管理流程标准化研究
引用本文:滑茂善,郑新宇,张新慧. 公立医院财务会计管理流程标准化研究[J]. 解放军医院管理杂志, 2010, 17(3): 232-234
作者姓名:滑茂善  郑新宇  张新慧
作者单位:1. 解放军总医院卫生经济科,北京,100853
2. 解放军第309医院财务科,北京,100091
基金项目:国家自然科学基金课题资助项目(70640011)
摘    要:按照经济运动过程理论对公立医院财务会计管理流程进行分析,在公立医院经济收入管理流程、公立医院经济支出管理流程、公立医院经济核算管理流程、公立医院经济分析流程、公立医院经济控制流程等方面,进行规律性、规范性标准化研究,旨在解决由于公立医院因上级隶属关系不同,在财务会计业务的处理流程和方法上各不相同,从而导致各公立医院财务信息披露不统一、不规范的难题。

关 键 词:医院  财务会计  流程  标准化

Accounting Management Standardization in Public Hospitals
HUA Mao-shan,ZHENG Xin-yu,ZHANG Xin-hui. Accounting Management Standardization in Public Hospitals[J]. Hospital Administration Journal of Chinese People's Liberation Army, 2010, 17(3): 232-234
Authors:HUA Mao-shan  ZHENG Xin-yu  ZHANG Xin-hui
Affiliation:Department of Health Economy;General Hospital of PLA;Beijing 100853;Department of Finance;No.309 Hospital of PLA 100091
Abstract:This study is the sub-topics of Public hospitals Standardization of Economics and Management Process.The main processes were discussed according to the economic theory of public hospitals in financial and accounting management processes in public hospitals,like income,expenditure,economic accounting,management processes,as well as economic analysis and economic control flow,etc.,this regularity and normative research is to solve the problems that the disclosure of financial information in public hospitals i...
Keywords:hospital  financial accounting  flow  standardization  
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