摘要
随着医疗卫生改革的不断推进,在医疗市场竞争日趋激烈的市场环境下,医院必须不断增强财务风险防范意识和能力。文章首先阐述了医院财务风险的现状,然后具体剖析财务风险产生的原因,最后从完善医院财务管理系统、建立有效的财务风险预警机制、健全行之有效的风险防范机制、建立科学的决策系统和评价系统和加强会计内部控制等方面提出相关建议。
With the medical and health care continue to push forward the reform in the health care market increasingly competitive market environment, hospitals must continue to strengthen the prevention awareness and ability of financial risk. First, this article described the status of hospital＇s financial risk, and then analyzed the specific risks arising from financial reasons, the last from the hospital angle, to improve the financial management system, establish an effective warning mechanism for financial risks and improve the well-established risk prevention mechanisms, the establishment of a scientific decision-making system and evaluation system and the strengthening of internal accounting controls put forward relevant proposals.
出处
《湖南科技学院学报》
2009年第6期125-127,共3页
Journal of Hunan University of Science and Engineering
关键词
医院
财务风险
防范
内部控制
Hospital
Financial Risk
Guard
Internal Control
