| 98 | 0 | 74 |
| 下载次数 | 被引频次 | 阅读次数 |
护理财务管理作为医院优化资源配置和提升运营效能的核心环节，在促进医疗服务价值转化和满足医院高质量发展需求中发挥着关键作用。文章综述了国内外护理财务管理的发展背景及现状，从护理成本核算、护理预算管理、护理绩效评估、成本效益分析、财务报表分析、护理财务风险管理等6个方面分析其对护理工作的影响，针对我国护理财务管理面临的挑战，提出加快促进护理成本核算系统化、制订并执行科学合理的护理预算、构建全方位多维度护理绩效评估体系、强化以价值护理为导向的护理财务报表、完善护理财务风险的全面防范和管理、推进我国护理财务管理信息化建设等建议，旨在为护理管理者进行护理财务管理提供借鉴和参考。
Abstract：As a critical component in optimizing resource allocation and enhancing operational efficiency within healthcare institutions, nursing financial management plays a key role in advancing value transformation of medical services and meeting the demands of high-quality hospital development.The article reviews the developmental context and current status of nursing financial management globally, analyzing its impact on nursing practice through six key dimensions: nursing cost accounting, nursing budget management, nursing performance evaluation, cost-benefit analysis, financial statement analysis and financial risk management.It identifies challenges confronting nursing financial management in China, suggests are putting forward including accelerating the systematization of nursing cost accounting, formulating and implementing scientific budgets, establishing a comprehensive multi-dimensional performance evaluation framework, strengthening value-based nursing financial reporting, refining holistic financial risk prevention mechanisms, and advancing the informatization of nursing financial management systems.These insights aim to provide references and guidance for nursing managers in nursing financial management.
[1] BAI Y,GU C,CHEN Q,et al.The challenges that head nurses confront on financial management today:a qualitative study[J].International Journal of Nursing Sciences,2017,4(2):122-127.DOI:10.1016/j.ijnss.2017.03.007.
[2] STICHLER J F.The bottom line:financial management skills for nurse leaders[J].Nursing for Women's Health,2008,12(2):157-162.DOI:10.1111/j.1751-486X.2008.00309.x.
[3] BAYRAM A,POKORNá A,LI■EN S,et al.Financial competencies as investigated in the nursing field:findings of a scoping review[J].Journal of Nursing Management,2022,30(7):2801-2810.DOI:10.1111/jonm.13671.
[4] JOHNSON M S.Preparing nurse executives for financial management[J].Nursing Administration Quarterly,1987,12(1):67-73.DOI:10.1097/00006216-198701210-00013.
[5] The American Organization of Nurse Executives.AONE nurse executive competencies[J].Nurse Leader,2005,3(1):15-22.DOI:10.1016/j.mnl.2005.01.001.
[6] RUNDIO A I.The nurse manager's guide to budgeting & finance[M].New York:Sigma Theta Tau International Honor Society of Nursing,2012:7-11.
[7] WAXMAN K T.Financial and business management for the doctor of nursing practice[M].New York:Springer Publishing Company,2012:78-84.
[8] PENNER S J.Economics and financial management for nurses and nurse leaders [M].New York:Springer Publishing Company,2013:128-132.
[9] NARANJEE N,NGXONGO T S P,SIBIYA M N.Financial management roles of nurse managers in selected public hospitals in KwaZulu-Natal province,South Africa[J].African Journal of Primary Health Care & Family Medicine,2019,11(1):e1-e8.DOI:10.4102/phcfm.v11i1.1981.
[10] GONZáLEZ-GARCíA A,PINTO-CARRAL A,PéREZ-GONZáLEZ S,et al.Nurse managers' competencies:a scoping review[J].Journal of Nursing Management,2021,29(6):1410-1419.DOI:10.1111/jonm.13380.
[11] NI?EROLA A,HERNáNDEZ-LARA A B,SáNCHEZ-REBULL M V.Improving healthcare performance through activity-based costing and time-driven activity-based costing[J].International Journal of Health Planning And Management,2021,36(6):2079-2093.DOI:10.1002/hpm.3304.
[12] 肖瑛琦，李利，陈红，等.开设护理财务管理课程的探讨[J].中华现代护理杂志，2017,23(33):4303-4305.DOI:10.3760/cma.j.issn.1674-2907.2017.33.028.
[13] 刘则扬.国外护理经济研究对我国护理经济管理的启示[J].护理管理杂志，2002,2(2):13-15.
[14] 周英凤，程晓明，曹艳佩.在护理研究生中开展《护理经济学》课程探索[J].中国护理管理，2008,8(8):55-56.DOI:10.3969/j.issn.1672-1756.2008.08.021.
[15] 谢红.护理经济学[J].护士进修杂志，2009,24(21):1923-1925.
[16] 白杨，刘丹，丁金锋，等.美国护理财务管理教育的发展与启示[J].中华护理杂志，2016,51(7):893-896.DOI:10.3761/j.issn.0254-1769.2016.07.027.
[17] 吴欣娟.蓄力护理经济效力引领护理事业新发展[J].护理管理杂志，2024,24(5):369-370.DOI:10.3969/j.issn.1671-315x.2024.05.001.
[18] PUUMALAINEN A,ELONHEIMO O,BROMMELS M.Costs structure of the inpatient ischemic stroke treatment using an exact costing method[J].Heliyon,2020,6(6):e04264.DOI:10.1016/j.heliyon.2020.E04264.
[19] CIDAV Z,MARCUS S,MANDELL D,et al.Programmatic costs of the telehealth ostomy self-management training:an application of time-driven activity-based costing[J].Value in Health,2021,24(9):1245-1253.DOI:10.1016/j.jval.2021.03.018.
[20] FRINGS V G,SCH?FFSKI O,GOEBELER M,et al.Economic analysis of the costs associated with Hidradenitis suppurativa at a German university hospital[J].PLoS One,2021,16(8):e0255560.DOI:10.1371/journal.pone.025 5560.
[21] 韩琳，畅雪，马玉霞，等.基于时间驱动作业成本法的护理服务项目间接成本核算研究[J].护理学杂志，2020,35(6):46-48.DOI:10.3870/j.issn.1001-4152.2020.06.046.
[22] 严小宝，刘士茹.DRGs成本核算在内科病房护理管理中的应用[J].当代护士(上旬刊),2021,28(12):173-175.DOI:10.19791/j.cnki.1006-6411.2021.34.064.
[23] 雷佳芳，刘晓姝，晏萍兰，等.住院儿童外周静脉留置针护理项目成本研究[J].全科护理，2020,18(5):605-607.DOI:10.12104/j.issn.1674-4748.2020.05.019.
[24] DOUGLAS K.Taking action to close the nursing-finance gap:learning from success[J].Nursing Economics,2010,28(4):270-272.
[25] LASKOWSKI-JONES L.Hospital budgets vs.nurse staff-ing[J].Nursing,2023,53(7):6.DOI:10.1097/01.NURSE.0000936732.39102.4F.
[26] CHO H K,KIM B.Effect of nurses' grit on nursing job performance and the double mediating effect of job satisfaction and organizational commitment[J].Healthcare,2022,10(2):396.DOI:10.3390/HEALTHCARE10020396.
[27] MADLABANA C Z,MASHAMBA-THOMPSON T P,PETERSEN I.Performance management methods and practices among nurses in primary health care settings:a systematic scoping review protocol[J].Systematic Reviews,2020,9(1):40.DOI:10.1186/s13643-020-01294-w.
[28] 丁玉兰，池清华，郑蓉婷，等.基于RBRVS护理绩效评估体系的应用效果[J].中国卫生标准管理，2020,11(21):145-147.DOI:10.3969/j.issn.1674-9316.2020.21.054.
[29] 王丹峰.基于RBRVS理论的麻醉恢复室护理绩效薪酬分配方案的构建与成效[J].中医药管理杂志，2021,29(18):113-114.DOI:10.16690/j.cnki.1007-9203.2021.18.055.
[30] FAWSITT C G,BOURKE J,MURPHY A,et al.A cost-benefit analysis of two alternative models of maternity care in Ireland[J].Applied Health Economics and Health Policy,2017,15(6):785-794.DOI:10.1007/s40258-017-0344-8.
[31] WHITTY J A,MCINNES E,BUCKNALL T,et al.The cost-effectiveness of a patient centred pressure ulcer prevention care bundle:findings from the INTACT cluster randomised trial[J].International Journal of Nursing Studies,2017,75:35-42.DOI:10.1016/j.ijnurstu.2017.06.014.
[32] 骆金铠，毛文平，王露露，等.门诊区域人工及智能静脉采血的安全性评价及成本效益分析[J].中国护理管理，2023,23(3):326-330.DOI:10.3969/j.issn.1672-1756.2023.03.002.
[33] 张岚，杨红梅，王仕雨，等.基于CiteSpace护理经济效力研究热点及发展趋势的可视化分析[J].护理管理杂志，2024,24(5):371-375.DOI:10.3969/j.issn.1671-315x.2024.05.002.
[34] SMITH T B,WELCH T D.Interpreting organizational-level financial statements[J].Nursing Administration Quarterly,2021,45(4):353-359.DOI:10.1097/NAQ.00000000000 00483.
[35] MAKANJI H S,JENIS L G.Understanding financial statements in clinical practice:a primer[J].Clinical Spine Surgery,2017,30(4):167-168.DOI:10.1097/BSD.0000000 000000537.
[36] 王轶，曹群玲，戴小喆.《政府会计制度》下的公立医院财务报表分析与应用[J].中国卫生经济，2019,38(10):85-88.DOI:10.7664/CHE20191023.
[37] ETGES A,GRENON V,LU M,et al.Development of an enterprise risk inventory for healthcare[J].BMC Health Services Research,2018,18(1):578.DOI:10.1186/s12913-018-3400-7.
[38] 张远妮，邹俐爱，姜虹.医疗服务价格政策的风险因素评估——基于德尔菲法与风险矩阵法[J].卫生经济研究，2021,38(4):51-53.DOI:10.14055/j.cnki.33-1056/f.2021.04.013.
[39] 范连英.医院财务风险控制研究[J].财会学习，2019,9(9):81-83.DOI:10.7664/CHE20151113.
基本信息:
DOI：
中图分类号:R47
引用信息:
[1]焦桃芳,何桠萍,李瑞莲等.护理财务管理应用进展及启示[J].护理管理杂志,2025,25(04):292-297.
基金信息:
西南医科大学2022年研究生教育教学改革项目(YJG202258);西南医科大学2022年高等教育教学研究与改革项目(JG2022016)