| 引用本文: |
杨玉姣,毕春梅,许涛,等.构建促进公立医院高质量发展的财会监督体系创新实践*[J].中国卫生经济,2023,42(12):104-107.[点击复制] |
Yang Yujiao,Bi Chunmei,Xu Tao,et al.Practice and Exploration on Building a Financial Supervision System to Promote High-Quality Development of Public Hospitals[J].CHINESE HEALTH ECONOMICS,2023,42(12):104-107.[点击复制] |
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| 摘要: |
| 公立医院是我国医疗服务体系的主体，是全面推进健康中国建设的重要力量。科学的财会监督体系能够有效保证公立医院财会监督目标的实现。文章以中日友好医院作为案例医院，通过构建“1455”框架，确定了财会监督的目标和变革要求，明确了财会监督的职能、范围与路径。同时，从支撑框架的“五大体系”和“五项职能”出发，总结了该院在完善制度、强化预算管理、推进数智化建设等方面的创新实践及成效，为公立医院财会监督体系的建立及提升提供了实践经验， 促进卫生健康行业财会监督目标的实现，推进医疗卫生治理体系和治理能力现代化建设。 |
| 关键词: 公立医院 财会监督体系 高质量发展 现代医院管理制度 |
| DOI： |
| 投稿时间：2023-09-28 |
| 基金项目:中国卫生经济学会卫生健康经济管理第二十四批课题 （CHEA2324030302） |
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| Practice and Exploration on Building a Financial Supervision System to Promote High-Quality Development of Public Hospitals |
| Yang Yujiao,Bi Chunmei,Xu Tao,Hu Hang |
| (China-Japan Friendship Hospital, Beijing, 100029 , China) |
| Abstract: |
| Public hospitals are the mainstay of China’s healthcare service system and play a crucial role in promoting the construction of a Healthy China. A scientific financial and accounting supervision system can effectively ensure the realization of the financial and accounting supervision objectives of public hospitals. Through the construction of the “1455” framework, it determines the goals and requirements for financial supervision, clarifies the functions, scope, and path of financial supervision. Taking China-Japan Friendship Hospital as an example, it summarizes the innovative practices and achievements in improving systems, strengthening budget management, and promoting digitalization, based on the five major systems and five functions of the supporting framework. It provides practical experience for the establishment and improvement of the financial supervision system in public hospitals, promotes the realization of the goals of financial supervision in the healthcare industry, and advances the modernization of the healthcare governance system and governance capabilities. |
| Key words: public hospitals financial and accounting supervision system system high-quality development modern hospital management system |
