【摘要】 文章对新旧财务管理模式的分析以及对实际应用情形中遇到的阻碍进行剖析,基于内控视角,提出通过梳理流程、构建内部资产管理体系、实施全面预算管理、建立过程管理机制以及激发内部审计作用五个路径,来助力医院实现财务管理新模式的转型,有助于公立医院提高管理水平,防范财务风险,促进医院未来的可持续发展。更多还原

【Abstract】 Through analyzing the old and new financial management mode and the difficulties in practical application,based on the perspective of internal control,it puts forward paths of summarizing combing process,building internal asset management system,implementing comprehensive budget management,setting up process management mechanism,and stimulating the internal audit function to help hospitals to realize the transformation of new financial management model,which helps to improve the management level of public hospital,guard against financial risks,and promote the sustainable development of hospitals in the future.更多还原