| 摘要: |
| 新《医院财务制度》中预算管理、成本管理、绩效评价和财务分析是财务管理的前沿模块，其中许多内容需要财务人员有一定的知识积累与钻研精神，才能发挥这些工具的作用，产生对管理决策有价值的参谋信息，参与医院管理，实现从核算、报账型向管理型转变。 |
| 关键词: 医院财务制度 全面预算 项目管理 全成本 财务分析 |
| DOI： |
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| 基金项目: |
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| Thinking Innovation and Functional Upgrading of Hospital Financial Management in the New Hospital Financial System |
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| Abstract: |
| The budget management, cost management, performance evaluation and financial analysis are the front module of financial management in the New Hospital Financial System, and many contents require financial officers’ knowledge accumulation and inquiring mind, to produce valuable information for management decisions, participate in hospital management, and realize the transition of financial management model from accounting, reimbursement to management. |
| Key words: hospital financial system,total budget,project management,total cost,financial analysis |
