【摘要】 公立医院财务管理目标的确定要充分考虑政府部门、医院员工、患者及其家属、社会公众等利益相关者的诉求,在平衡各方利益基础上实现总体利益的最大化。对利益相关者的利益分析表明,以资金使用效益最大化作为公立医院财务管理的目标可以最大限度地协调各方利益,实现总体利益最大化。资金使用效益最大化包括三个方面:医疗效益最大化、经济效益最大化以及发展效益最大化。更多还原

【Abstract】 The determining of financial management objectives in public hospitals needed to consider the appeals of the stakehold-ers, such as the government departments, the hospital staffs, the patients and their families, the public and so on as well as to realizethe profit maximization based on balancing respective benefits. Taking the fund using effect maximization as the goal of financial man-agement objectives in public hospitals could help to realize the profit maximization by coordinating the interests of different groups.Fund using effect maximization could be divided into 3 indexes: medical benefit maximization, economic benefit maximization and de-velopment benefit maximization.更多还原