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随着市场经济体制在各行业的渗透,我国医疗卫生机制的政策也随之做出了调整,医院需要优化自身管理体系,从而来适应医疗市场的高强度竞争。以全成本为重点的医院财务精细化管理具有一定的先进性,这种新兴的成本管理理念符合现代社会的发展趋向,从而有利于实现医院资源配置优化的目的。医院财务管理的优化是提升医院综合的关键,然而,实施以全成本为重点的医院财务精细化管理模式,是改善医院财务管理的必经之路。
With the penetration of the market economy system in various industries, the policy of China’s medical and health mechanism has also been adjusted accordingly. Hospitals need to optimize their own management system in order to adapt to the high-intensity competition in the medical market. The hospital finance fine management with full cost as the key point has a certain advanced nature. This new concept of cost management conforms to the development trend of modern society, which helps to achieve the goal of hospital resource allocation optimization. The optimization of hospital financial management is the key to enhance the hospital’s comprehensiveness. However, the implementation of the meticulous management model of hospital finance focusing on full cost is the only way to improve the hospital’s financial management.