Seidner A G
Healthc Financ Manage. 1990 Oct;44(10):42, 44, 46-7.
A hospital's pension funds may be managed by its finance department, another internal department, or an outside investment adviser. Whatever the arrangement, healthcare financial managers should be involved in the decision between internal and external management of pension funds. A financial manager also can play a prominent role in developing a pension fund policy that balances a hospital's commitment to legal requirements, pension plan goals, and communication with investment advisers.
医院的养老基金可由其财务部门、另一个内部部门或外部投资顾问管理。无论采用何种安排，医疗保健财务经理都应参与养老基金内部管理与外部管理方式的决策。财务经理在制定养老基金政策方面也可发挥重要作用，该政策要平衡医院对法律要求、养老计划目标以及与投资顾问沟通的承诺。
