摘要
目的:介绍河南省人民医院财务经营助理制度运行模式,为进一步拓展医院财务管理职能提供借鉴。方法:对我院财务经营助理制度的设计动因、组织架构、实施内容进行分析,从管理效率、经济效益和社会效益三个方面对该制度作出效果评价。结果:2013年与2012年比较,业务收支结余率由10.9%提高至11.8%,净资产收益率由16.2%提高至17.8%,平均住院日由10.9天缩短到10.5天,患者满意度由95.2%上升到99.3%。结论:实施财务经营助理制度能够有效降低医院运营成本,提高医院运营效率和社会效益,是用财务管理创新推进医院健康可持续发展所作出的有效选择。
Objective:To introduce the running mode of financial operational assistance system in Henan People’s Hospital so asto provide references for developing hospital’s financial management function.Methods:The design driver, organization frameworkand implementation strategy of the hospital financial operational support system were analyzed; management efficiency, economic profitand social profit were focused to give the effectiveness evaluation.Results:Comparing 2012 and 2013, income and expenditure bal-ance rate increased from 10.9% to 11.8%, Return on Equity(ROE) increased from 16.2% to 17.8%, average length of stay decreasedfrom 10.9 days to 10.5 days, patients satisfaction increased from 95.2% to 99.3%.Conclusion:Implementing financial operational as-sistance systems is an effective and efficient way to reduce hospital operation cost, increase hospital operational efficiency and socialeffectiveness, and impel hospital healthy and continuous development under financial management innovation.
出处
《中国卫生经济》
北大核心
2015年第1期85-87,共3页
Chinese Health Economics
基金
河南省软科学研究计划项目(132400411042)
关键词
医院
财务经营助理
实施效果
hospital
financial operational assistant
implementation effectiveness
