【摘要】 为配合我国医疗体制改革和预算体制改革,新《医院财务制度》(下文简称为新制度)于2010年12月31日颁布并于2011年7月1日起在试点医院试行。新制度对原《医院财务制度》(下文简称原制度)进行了全面修订,该文从预算管理、成本管理、收支管理等五个方面对新旧制度进行了比较分析,并提出了完善医院财务管理工作的建议。更多还原

【Abstract】 The new hospital financial system had been published on December 31,2010 and tried out from July 1,2011 in pilot hospitals in order to adapt to medical and budget system reform.This paper comparatively analyzes budget management,cost management,revenues and expenditures between the new hospital financial system and the old one.Some suggestions to perfect hospital’s financial management are put forward.更多还原