| 摘要: |
| 国有资产管理是医院财务管理的重要内容，但我国公立医院国有资产管理存在着管理目标不当、范围界定不清、权责不明确、信息披露不全面等问题，无法适应新医改的要求。分析了这些不足并探讨了《医院财务制度（征求意见稿）》中公立医院国有资产管理在管理目标和管理范围方面的变化，提出落实医院独立法人地位、完善内部控制制度等改革方向。 |
| 关键词: 公立医院 国有资产管理 独立法人地位 |
| DOI： |
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| 基金项目: |
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| Analysis the State-owned Assets Management in Public Hospitals in Hospital Financial System (a Draft for Discussing) |
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| Abstract: |
| The management of state-owned assets is playing an important role in hospital management. But there are many problems in the management of state-owned assets in public hospitals, such as unclear goal and responsibility, uncertainty of management’s range and insufficient information disclosure. These problems and the changes of state-owned assets management of public hospitals in Hospital Financial System (a Draft for Discussing) are analyzed and discussed. Some ways, such as getting independent legal entity and perfecting internal control system, are put forward. |
| Key words: public hospital, state-owned assets management, independent legal entity |
