[1]杨中浩.财会监督视角下公立医院财务指标优化与创新研究[J].卫生经济研究,2025,42(11):90-93.
　YANG Zhonghao.Study on Optimization and Innovation of Financial Indicators in Public Hospitals from the Perspective of Financial and Accounting Supervision[J].Journal Press of Health Economics Research,2025,42(11):90-93.
点击复制

财会监督视角下公立医院财务指标优化与创新研究

卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
42
期数:
2025年11期
页码:
90-93
栏目:
财务与审计
出版日期:
2025-11-04

文章信息/Info

Title:
Study on Optimization and Innovation of Financial Indicators in Public Hospitals from the Perspective of Financial and Accounting Supervision
作者:
杨中浩1
1.上海申康医院发展中心，上海 200041
Author(s):
YANG Zhonghao
Shanghai Shenkang Hospital Development Center, Shanghai 200041, China
关键词:
财会监督; 公立医院; 财务指标; 优化
Keywords:
financial and accounting supervision;  public hospitals;  financial indicators;  optimization
分类号:
R197.32
文献标志码:
B
摘要:
公立医院财务评价具有公益性与经济性融合、多元业务体系与成本费用交织、多渠道经费来源与资金统筹难度大等特点，亟须聚焦医疗服务产出、优化费用归集核算、分类强化指标导向。基于财会监督视角，公立医院应从资产运营、成本管控、盈余平衡、营运资金、偿债能力五个维度优化与创新财务指标，构建能够及时反映医院经济状况与风险的财务评价体系，全面提升医院运营能力，从而实现可持续发展。
Abstract:
Financial evaluation in public hospitals is characterized by the integration of public welfare and economic efficiency, the intertwined multi-faceted business systems and cost structures, and the complexities of coordinating diverse funding sources. It is imperative to focus on healthcare service outputs, optimize cost allocation accounting, and strengthen indicator-driven guidance by classification. From an accounting supervision perspective, public hospitals should optimize and innovate financial indicators across five dimensions of asset management, cost control, surplus balance, working capital, and debt repayment capacity. This will establish a financial evaluation system that promptly reflects the hospital's economic status and risks, and comprehensively enhance operational capabilities, so as to achieve sustainable development.

参考文献/References:

[1] 黄广成，张远妮，姜虹，等.公立医院经济运行监测评价指标体系构建——基于高质量发展视角[J].卫生经济研究，2022，39（05）：63-66.
[2] 杨中浩，徐嘉婕，陈佳颖，等.构建公立医院高质量经济运行评价指标体系的思考[J].卫生经济研究，2022，39（06）：79-82.

相似文献/References:

[1]王建,王子鸣,何平,等.目标成本法在公立医院基建成本控制中的应用与思考[J].卫生经济研究,2016,(02):61.
[2]谭华伟,颜维华,刘 宪,等.新医改对公立医院补偿机制研究的影响分析[J].卫生经济研究,2016,(04):14.
[3]郑安琪,沈 晓,马宗奎.非营利视角下政府维护公立医院公益性的责任[J].卫生经济研究,2016,(04):18.
[4]史书源,史芮源,田立启.公立医院医务人员薪酬制度改革研究[J].卫生经济研究,2016,(04):21.
[5]赵 云,林艳明.公立医院体制机制与医疗保险付费方式错配的主要形式[J].卫生经济研究,2016,(04):28.
[6]谭华伟,郑万会,张 云,等.公立医院补偿机制改革：典型模式和路径反思[J].卫生经济研究,2016,(05):9.
[7]赵 云,王政乂.公立医院体制机制与医疗保险付费方式适配的主要模式[J].卫生经济研究,2016,(05):22.
[8]赵 云,杨道田.公立医院体制机制与医疗保险付费方式适配模式比较[J].卫生经济研究,2016,(05):25.
[9]周欣悦,骆水娣,郑燕娜.城市优质医疗资源下沉中资金管理问题探究[J].卫生经济研究,2016,(06):26.
[10]邓 萱,熊 鹰,刘勇华,等.政策效果视角下公立医院财务运行分析及建议[J].卫生经济研究,2016,(06):55.
[11]鲍海霞.公立医院智能化财会监督体系构建研究[J].卫生经济研究,2023,40(11):84.
　BAO Haixia.Study on the Construction of Intelligent Financial Supervision System in Public Hospitals[J].Journal Press of Health Economics Research,2023,40(11):84.
[12]熊 磊,胡 枫,杨维新,等.公立医院低值耗材管理的财会监督改进研究[J].卫生经济研究,2024,41(07):53.
　XIONG Lei,HU Feng,YANG Weixin,et al.Study on Improvement of Financial and Accounting Supervision of Low-value Consumables Management in Public Hospitals[J].Journal Press of Health Economics Research,2024,41(11):53.
[13]薛 源.公立医院财会监督效能提升策略研究[J].卫生经济研究,2024,41(07):56.
　XUE Yuan.Study on Strategies for Enhancing the Effectiveness of Financial and Accounting Supervision in Public Hospitals[J].Journal Press of Health Economics Research,2024,41(11):56.
[14]张海斌,高 垚,顾一欣,等.业财规则引擎技术赋能公立医院数智化财会监督[J].卫生经济研究,2024,41(07):60.
　ZHANG Haibin,GAO Yao,GU Yixin,et al.Empowering Digital Intelligent Financial and Accounting Supervision through Business and Financial Rule Engine Technology in Public Hospitals[J].Journal Press of Health Economics Research,2024,41(11):60.
[15]马万里,宋田雨,张泽云.财会监督视角下公立医院财政预算资金绩效管理研究[J].卫生经济研究,2025,42(01):90.
　MA Wanli,SONG Tianyu,ZHANG Zeyun.Study on Performance Management of Public Hospital Financial Budget Funds under the Perspective of Financial and Accounting Supervision[J].Journal Press of Health Economics Research,2025,42(11):90.
[16]孟晓微,顾 霞,李 岩,等.公立医院财会-审计-纪检协同监督研究[J].卫生经济研究,2025,42(03):83.
　MENG Xiaowei,GU Xia,LI Yan,et al.Study on Collaborative Supervision System for Finance and Accounting, Auditing, and Discipline Inspection in Public Hospitals[J].Journal Press of Health Economics Research,2025,42(11):83.

更新日期/Last Update: 2025-11-04