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医院是公益性事业单位,不以营利为目的这一特性,决定了医院财务制度的不同。为适应社会主义市场经济和医疗卫生事业发展的需要,加强医院财务制度的监督和管理,规范医院财务行为,提高资金使用效率,将财务管理与医院整体发展结合在一起,加强医院经济管理,医院财务制度改革与创新势在必行。
The hospital is a public-welfare business unit. This feature, which is not for profit, determines the hospital’s financial system. In order to meet the needs of the socialist market economy and the development of medical and health services, strengthen the supervision and management of hospital financial systems, standardize hospital financial behavior, improve the efficiency of the use of funds, integrate financial management with the overall development of hospitals, and strengthen hospital economic management. Financial system reform and innovation are imperative.