摘要
财务管理是医院经济工作的核心,财务管理的好坏,直接影响到医院的生存与发展。通过强化财务预算管理,实施全面成本核算,用财务分析指标去评估其经营成果,可以使医院在竞争激烈的医疗市场立于不败之地。因此,提高医院财务管理水平,是保证医院持续、健康发展的重要条件之一。
Financial control is the core of the economics foundation of a hospital. Its quality directly influences the survival and development of the hospital. Through strengthened budget management, comprehensive cost accounting and the evaluation about effectiveness by using Financial Analysis Index, we can make the hospital increase its competitive position in the marketplace. Therefore, how to improve the hospital financial control level is the most important factor to ensure the hospital＇s continual and healthy development.
出处
《辽宁医学院学报（社会科学版）》
2007年第4期34-36,共3页
Journal of Liaoning Medical College:Social Science Edition
关键词
财务管理
预算
全面成本
financial affairs control, budget, comprehensive cost
