医院财务经营助理制度的设计实施及效果评析.pdfVIP

口财务管理 医院财务经营助理制度的设计实施及效果评析术 刘法金① 摘 要 目的：介绍河南省人民医院财务经营助理制度运行模式，为进一步拓展医院财务管理职能提供借鉴。方法：对 我院财务经营助理制度的设计动因、组织架构、实施内容进行分析，从管理效率、经济效益和社会效益三个方面对该制度作 本，提高医院运营效率和社会效益，是用财务管理创新推进医院健康可持续发展所作出的有效选择。 关键词医院；财务经营助理；实施效果 文献标志码B DOI1O-766“CH 中图分类号R1—9；F22 文章编号1003—0743(2015)01一0085一03 andE仃ectiVenessEVaIuationof Fin帅cial Assistance IIllpIementation Desi咖gHospitaI’s 0perationalSystem，LIUFa-ji酬 ChineseHealth Economics。2015，34(1)：85—87 in so Abstractobiective：TointroducethemnningmodeoffinancialoperationalassistancesystemHenanPeople’sHospitalas to ref色rencesfbr function．Methods：The flamework financia】management designdriver，ol’ganizatjon provjde devclopinghospjtal’s and ofthe financial were implementationstrategyhospital operationalsupportsystemana】yzed；managementemeiency，economicpr06t andsocial werefocusedto theefflectiveness 2012and2013，inco瑚eand bal． profjt give eva】ua“on．ResultS：Comparing expenditure from of ancerateincreasedfrom10．9％to11．8％，RetumonEquitv限0E)increased16．2％to17．8％，averagelength from1 O．9 to1 O．5 sa缸sfactionincreasedfrom95．2％to as— davs davs，Datients 99．3％．Condusion：Implementing sistance isane矗ectiveandemcjenttoreduce andsocial svstems wav hospitaloperationcost，increasehospitaloperationalefficiency efbctiveness，and andcontinuous underfinancial innovation． imDelhospitalheahhv development management words effectiveness Key hospital；矗nancialoperationa