摘要
新医院财务、会计制度的实施对严格医院预算管理、加强医院财务监督以及维护医疗卫生机构公益性具有十分重要的意义。虽然新制度弥补了旧制度的诸多不足之处,但在新制度的实施过程中仍存在一些问题,需要进一步完善和改进。
It was important to implement the new financial and accounting system in the hospital for performing a stricter budget management, strengthening financial supervision and maintaining the public benefits of health facilities. Although the new system remedied the shortcomings of the old one, there were still some problems in its implementation, calling for improvement and perfection.
出处
《医院管理论坛》
2013年第6期38-39,共2页
Hospital Management Forum
关键词
医院
财务制度
执行
Hospital
Financial system
Implementation