| 新旧医院财务制度的对比分析 |
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| 引用本文： | 韩斌斌.新旧医院财务制度的对比分析[J].河南职工医学院学报,2012,24(6):840-843. |
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| 作者姓名： | 韩斌斌 |
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| 作者单位： | 河南省人民医院审计处,郑州,450003 |
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| 基金项目： | 河南省科技厅计划项目"公立医院预算管理方法及应用研究"的阶段性成果 |
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| 摘 要： | 为配合我国医疗体制改革和预算体制改革,新《医院财务制度》(下文简称为新制度)于2010年12月31日颁布并于2011年7月1日起在试点医院试行。新制度对原《医院财务制度》(下文简称原制度)进行了全面修订,该文从预算管理、成本管理、收支管理等五个方面对新旧制度进行了比较分析,并提出了完善医院财务管理工作的建议。
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| 关 键 词： | 医院财务制度 预算管理 成本管理 收支管理 |
Analysis on the Comparison between the New Hospital Financial System and the Old One |
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| HAN Bin-bin.Analysis on the Comparison between the New Hospital Financial System and the Old One[J].Journal of Henan Medical College For Staff and Workers,2012,24(6):840-843. |
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| Authors: | HAN Bin-bin |
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| Institution: | HAN Bin-bin ( Henan Provincial People＇s Hospital, Zhengzhou Henan, 455000, China) |
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| Abstract: | The new hospitalfinancial system had been published on December 31, 2010 and tried out from July 1,2011 in pilot hospitals in order to adapt to medical and budget system reform. This paper comparatively analyzes budget management, cost management, revenues and expenditures between the new hospital financial system and the old one. Some suggestions to perfect hospital＇ s financial manage-ment are put forward. |
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| Keywords: | hospital financial system budget management cost management management of revenuesand expenditures |
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