| 摘要: |
| 新医院财务制度、会计制度的实施，医改的深入以及医院经济绩效考评工作的开展，对公立医院财务部门提出了更高的要求，公立医院财务部门必须适应新的形势，实现从传统的记账职能到财务管理职能的转变。要加强财务信息系统一体化建设并注重系统的安全；通过预算、成本核算及绩效管理工作，加强财务分析职能；改变原有的工作方式，加强与临床科室的沟通；财务人员需及时更新现有知识，不仅要有专业的财务知识，还要有经济管理的知识和概念，才能胜任现有的财务工作。 |
| 关键词: 财务管理 财务制度 医改 绩效考评 |
| DOI： |
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| 基金项目: |
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| Role Change of Financial Management Function of Public Hospitals |
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| Abstract: |
| The implementation of the new hospital financial and accounting systems and the development of medical reform and hospital economic performance evaluation have posed greater challenges to the account department of public hospitals. Under such a circumstance, the accounting departments of public hospitals should switch their role from a bookkeeper in traditional sense to a financial management organ. To do so, they should build an integrated financial information system and pay close attention to system safety; they should improve their financial analysis skills by doing budget, cost accounting and performance evaluation; they should change their old way of working and seek better coordination with other departments; their accountants should keep learning new knowledge, not only financial but also managerial knowledge, and only by doing so can they be capable of performing financial tasks well. |
| Key words: financial management,financial system,medical reform,performance appraisal |
