[1]周建军.公立医院高质量发展下财务管理转型与发展的路径研究[J].卫生经济研究,2022,39(12):87-90.
　ZHOU Jianjun.A Study on the Path of Financial Management Transformation and Development under the High-Quality Development of Public Hospitals[J].Journal Press of Health Economics Research,2022,39(12):87-90.
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公立医院高质量发展下财务管理转型与发展的路径研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
39
期数:
2022年12期
页码:
87-90
栏目:
财务与审计
出版日期:
2022-11-24

文章信息/Info

Title:
A Study on the Path of Financial Management Transformation and Development under the High-Quality Development of Public Hospitals
作者:
周建军1; 2
1.上海申康医院发展中心，上海 200041
2.上海市第一人民医院，上海 200080
Author(s):
ZHOU Jianjun
Shanghai Shenkang Hospital Development Center, Shanghai 200041, China
关键词:
公立医院; 高质量发展; 财务管理; 转型与发展
Keywords:
public hospital;  haigh-quality development;  financial management;  transformation and development
分类号:
R197.32
文献标志码:
A
摘要:
高质量发展对公立医院财务管理提出了更高的要求，亟需转型与发展：一要以战略的视角，从政策执行者转变为政策引领者；二要以财务组织职能拓展和人员素质提升为核心，从价值守护者转变为价值创造者；三要以内部控制和风险防范为保障，促进会计核算由粗放型向精细化、标准化转型；四要以财务数字化转型为动力，通过业财融合，促进财务价值提升。
Abstract:
High-quality development has put forward higher requirements for financial management in public hospitals, which requires urgent transformation and development. Firstly, we should transform from policy implementer to policy leader with a strategic perspective. Secondly, we should transform from value guardian to value creator by expanding the functions of financial organizations and improving the quality of personnel as the core. Thirdly, we should promote accounting from rough and loose to fine and standardized with internal control and risk prevention as the guarantee. At last, we should take the digital transformation of finance as the driving force, and promote financial value enhancement through the integration of industry and finance.

参考文献/References:

[1] 李建军.公立医院现代经济管理体系的理论设计与探索[J].会计之友，2020（21）：2-8.
[2] 周建军，时玉梅，殷佳，等.基于资源视角的公立医院经济运行精细化管理实践[J].中国总会计师，2019（10）：157-159.
[3] 方芳.新医改政策背景下公立医院财务管理优化策略探讨[J].财会学习，2020（28）：7-9.
[4] 任涛.业财融合背景下公立医院全面预算管理策略[J].财会学习，2022（11）：72-74.
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[6] 汪薇.数字时代公立医院财务智能化系统建设研究[J].会计之友，2022（4）：2-7.

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更新日期/Last Update: 2022-11-24