公立医院财务监管方法研究

通过研究公立医院的收支监管方法,来引导公立医院重视药品和医疗成本管理,规范公立医院合理组织收入,从而防止国有资产流失,促进公立医院正常运转,并更好地为人民群众提供安全、有效、收费低廉的基本医疗服务。通过合理核定公立医院收入、支出和结余使用的方法和指标的研究,建立公立医院收支监管办法,是实现对公立医院收支监管的有效途径。

Study on Methods of Financial Supervision in Public Hospitals

Through the study of the supervisory methods of revenue and expenditure of public hospitals,the thesis is to guide the public hospital to place the focus on the cost management of medicine and medical care and to standardize the management of revenue so as to prevent the wrong disposal of state-owned assets and promote the normal operation of public hospital as well as provide safe,cost-effective basic medical service for people.To achieve the effective approach of the supervision of the revenue and expenditure of public hospitals,strict rules should be set through concrete targets for the revenue and expenditure as well as the spending of the balance.