The progress and enlightenment of nursing financial management application
JIAO Taofang
HE Yaping
LI Ruilian
HE Xinyu
LI Li
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 manage-ment 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 fi-nancial 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.
Keywords：nursingfinancial managementcost accountingbudget managementcost-benefit analysisapplication progressreview
Publication Date：2025-04-10
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 292-297 )