新《医院会计制度》对二级公立医院的影响及对策

发布时间：2018-01-17 00:17

本文关键词：新《医院会计制度》对二级公立医院的影响及对策　出处：《财政部财政科学研究所》2013年硕士论文　论文类型：学位论文

【摘要】：目前我国医药卫生体制改革已经进入到攻坚阶段,随着改革的逐步深入,与其配套的医院会计制度改革也已经全面推开。医院会计制度改革的实施,一方面是对新形势下医院会计工作的进一步规范,另一方面也是为我国公共部门会计制度改革进行前期铺垫,积累经验。新制度出台并在全国施行以来,各项工作逐步走向正轨,新制度的影响也逐步体现在了医院运行管理的各个方面。本文旨在通过对样本医院数据及运行状况的研究,发现新制度对二级公立医院财务状况产生了哪些影响,借以寻求医院财务以及医院管理的发展方向,提出工作建议,促进医院发展。同时,也借助对新制度在二级医院的执行效果的研究,为我国公共部门会计改革提供更多的经验数据。本文主要采用实地调研与数据分析相结合的方法开展研究。选取北京市某区县下属9家二级公立医院作为样本展开调研和分析。研究分为两个阶段,第一个阶段主要对各样本医院在新制度运行过程中出现的问题及应对方法开展实地调研。第二个阶段是对新制度运行一年后的各项数据及分析指标进行汇总,通过对这些数据的分析得出结论、寻找对策。根据我国经济环境的发展以及各项改革的推进等一些因素的影响,新医院会计制度针对医院的业务特点对原有制度进行了大幅度的修订,研究数据显示,执行新制度基本达到了医院会计制度改革的预期目标,这主要表现在新制度的对医院会计的五个重大改革方向上。首先,新制度的实施,解决了医院资产不实的问题,还原了医院资产的真实状况。其次,新制度的实施使医院各项收入支出的配比更加合理。第三,现金流量表使医院管理层对本院资金状况有了更加具体的了解。第四,完善的报表体系全方位的体现出了医院整体的财务状况、经营状况、现金流量、财政收支情况的信息,增强了医院会计报表的可用性。最后,新制度帮助医院建立了一套完整的成本管理体系框架,帮助医院加强了成本数据的收集和分析。面对新制度实施后所产生的各种有利或不利的影响,如何发挥自身优势,化解不利因素,完善管理,促进医院发展,将是未来一段时期内医院管理层乃至政府管理部门关注的焦点。本文以会计改革对医院的影响为基础,对医院的日常管理及发展方向提出了几点建议。对于医院的财务部门来说,要加强医院资金管理,完善医院的成本管理工作,健全医院的财务评价体系。从医院管理的角度来看,医院要加强药品管理,做好物资管理,积极推进信息化建设,同时不能忽视会计人才队伍的建设。新制度的实施,为医院发展搭建了一个更加坚实的平台,使医院更清晰准确的了解本院的财务状况,根据自身情况拟定未来发展战略。同时,医院会计制度改革的顺利实施,也为我国公共部门会计改革奠定了良好的基础,将会使改革的进程更加顺利。
[Abstract]:At present, the reform of the medical and health system in China has entered into a critical stage. With the deepening of the reform, the reform of the hospital accounting system has been pushed forward in an all-round way. The implementation of the reform of the hospital accounting system has been carried out. On the one hand, it is to further standardize the hospital accounting work under the new situation, on the other hand, it is also to pave the way for our country's public sector accounting system reform in the early stage, accumulate experience. The new system is gradually reflected in all aspects of hospital operation and management. This paper aims to study the sample hospital data and operation status. Find out what influence the new system has on the financial situation of the second level public hospital, in order to seek the development direction of hospital finance and hospital management, put forward the work suggestion, promote the hospital development. At the same time. Also with the aid of the new system in the second-level hospital implementation of the study. This paper mainly adopts the method of combining field investigation and data analysis to carry out the research. Nine second-level public hospitals in a certain district and county of Beijing are selected as sample exhibition. Research and analysis. The research is divided into two stages. The first stage mainly carries on the field investigation to each sample hospital in the new system operation process question and the countermeasure method. The second stage is carries on the summary to the new system one year later each data and the analysis index. Through the analysis of these data to draw conclusions, looking for countermeasures. According to the development of our economic environment and the promotion of various reforms and other factors. The new hospital accounting system has greatly revised the original system according to the characteristics of hospital business. The research data show that the implementation of the new system basically achieved the expected goal of hospital accounting system reform. First, the implementation of the new system has solved the problem of false hospital assets and restored the real situation of hospital assets. The implementation of the new system makes the proportion of hospital income and expenditure more reasonable. Third, the statement of cash flow makes the hospital management have a more specific understanding of the hospital's capital situation. 4th. Perfect report system reflects the overall financial situation, operating status, cash flow, financial income and expenditure information, and enhance the availability of hospital accounting statements. The new system helps the hospital to establish a complete cost management system framework, and helps the hospital to strengthen the collection and analysis of cost data. How to give full play to their own advantages, resolve adverse factors, improve management, and promote the development of hospitals. It will be the focus of the hospital management and even the government management department in the future. This paper is based on the impact of the accounting reform on the hospital. For the financial department of the hospital, it is necessary to strengthen the management of hospital funds and improve the cost management of the hospital. From the perspective of hospital management, hospitals should strengthen drug management, do a good job of material management, and actively promote information construction. At the same time, we can not ignore the construction of accounting talent team. The implementation of the new system for the development of the hospital to build a more solid platform, so that the hospital more clearly and accurately understand the financial situation of the hospital. At the same time, the smooth implementation of hospital accounting system reform has laid a good foundation for our country's public sector accounting reform, which will make the reform process more smooth.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：R197.322

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