The Emergence and Development of the Financial and Accounting Supervision System in Public Hospitals

2023年2月，中共中央办公厅、国务院办公厅印发了《关于进一步加强财会监督工作的意见》，明确了财会监督的内涵和工作要求，财会监督的重要性不言而喻。公立医院作为关乎民生福祉的社会公益二类事业单位，新医改如火如荼的进行对公立医院财会监督提出了新的要求。虽然财会监督是新的概念，但是公立医院财会监督已经随着我国经济体制的变革经历了几十年的发展。本文将公立医院财会监督体系分为传统计划经济时期、政府放松监管时期、市场导向时期和新医改时期四个时期，探讨其发展历史，为公立医院财会监督体系的相关研究提供理论借鉴。其次，对新医改时期的财会监督体系进行深入分析，探索其问题的形成机理并提出优化建议。In February 2023, the General Office of the CPC Central Committee and the General Office of the State Council issued the “Opinions on Further Strengthening Financial and Accounting Supervision Work”, clarifying the connotation and work requirements of financial and accounting supervision, and the importance of financial and accounting supervision is self-evident. As a second-class public welfare institution related to people’s livelihood and well-being, the rapid implementation of the new healthcare reform has put forward new requirements for the financial and accounting supervision of public hospitals. Although financial supervision is a new concept, the financial supervision of public hospitals has undergone decades of development with the changes in China’s economic system. This article divides the financial supervision system of public hospitals into four periods: the traditional planned economy period, the government’s relaxation of supervision period, the market-oriented period, and the new medical reform period. It explores its development history and provides theoretical references for the relevant research on the financial supervision system of public hospitals. Secondly, it conducts an in-depth analysis of the financial and accounting supervision system during the new healthcare reform era, explores the formation mechanism of its problems, and proposes optimization suggestions.