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公立医院财政拨款不足情况下财务关系的处理

Financial Treatment in Condition of Insufficient Grants for Public Hospitals
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摘要 公立医院是为了社会公益目的,由国家出资举办,并受国家行政部门监督和管理,从事医疗卫生活动,承担公共卫生职能,追求社会效益的非营利性组织,其经费来源,一是财政拨款,二是开展医疗服务的收入。本文结合单位实际情况,论述现阶段工作中财政拨款不足的困惑,探讨财务关系的处理,以利于医疗卫生机构稳定发展。 Public hospitals, funded by the state and overseen and managed by the national administrative sector, are non-profit organizations engaged in medical activities and public health function to pursue social benefits. The funding sours are composed of grants as well as medical activities. On the basis of real situation in our hospital, the author elaborated the puzzle of imbalance between insufficient grants and expenditure, and tried to explore measures to deal with the financial relationship to ensure people's interest and push forward the steady development of medical institutions.
作者 李许美
出处 《医院管理论坛》 2014年第3期43-45,共3页 Hospital Management Forum
关键词 公立医院 公益性 拨款不足财务关系 处理 public hospital public interest insufficient grants financial relationship tackle
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