某公立医院基本建设项目财务管理的改进研究

发布时间：2018-01-06 14:00

本文关键词：某公立医院基本建设项目财务管理的改进研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,随着医疗体制改革的推进,医疗市场格局日趋多元化,竞争日益加剧。面对新情况、新形势,公立医院为求生存、谋发展,投入大量资金用于基本建设项目以改善医疗环境、提高医疗卫生服务水平。由于医院基本建设项目具有建设周期长、资金需求量大、综合性强等特点,因此,必须做好医院基本建设项目财务管理工作,严格控制建设成本,节约资金,提高基本建设项目的投资收益,以促进医疗卫生事业的改革与可持续发展。作为现代医院管理的核心内容之一,财务管理水平的高低直接影响公立医院的核心竞争力。但是,目前许多医院忽视基本建设项目财务管理工作,导致财务成本管控不力,项目“超投资、超概算、超标准”现象严重,管理职能缺位等问题频现,严重阻碍了医院的健康发展,又造成国家社会经济资源的浪费。因此,我国公立医院应当在自身的发展中不断完善基本建设项目财务管理制度。本文从国内外对公立医院基本建设项目财务管理的研究现状出发,对公立医院基本建设项目财务管理的相关理论进行了阐述,并对财务管理在基本建设项目管理中的重要作用进行了分析。在理论分析之外,本文还结合某公立医院的实际案例,对如何改进公立医院基本建设项目财务管理进行了研究。某公立医院是卫生部直属大型综合性医院,医院自开诊以来,稳步发展的同时完成了规模化建设。近年来,为了满足不断增长的医疗需求,医院基本建设项目投资规模也随之增加,如何最大化医院基本建设项目的投资收益,更好地服务于广大病患与社会,成为当前医院基本建设项目财务管理工作面临的主要问题。开展基本建设项目财务管理的改进研究,对于增强财务工作在医院基本建设项目全过程管理中的职能作用,提高财务成本管控与风险防范能力具有重要意义。采用案例研究法,本文着重分析了某公立医院基本建设项目财务管理的现状及其成因。基于某公立医院基本建设项目在债务风险、资金管理及内部控制等方面存在的问题,本文提出相应的改进与优化建议,充分发挥财务管理在基本建设项目中的监督与控制作用,有效防范资金风险,合理控制工程成本,最终提高基本建设项目的投资效益。
[Abstract]:In recent years, with the development of medical system reform, medical market structure has become increasingly diversified, intensifying competition. Facing the new situation, the new situation, the public hospital for survival, development, invest a lot of money for basic construction projects to improve the medical environment, improve the level of medical and health services. The hospital items of basic construction has long construction period and the demand for funds, characteristics, integrated and strong therefore, must strengthen the financial management of basic construction project of hospital, and strictly control the construction cost, save money, improve the construction project investment income, to promote health care reform and sustainable development. As one of the core contents of modern hospital management, the level of financial management directly affect the core competitiveness of public hospitals. However, at present many hospitals ignore basic construction project financial management, resulting in financial cost control Poor project "super investment, super, super standard" phenomenon is serious, frequent lack of management functions and other issues, has seriously hindered the healthy development of the hospital, but also caused the waste of resources of national economy and society. Therefore, it should be in its own development and constantly improve the basic construction project financial management system of public hospitals in China. The research status of the from the domestic and foreign financial management of public hospital basic construction project, expounds the related theories on the financial management of public hospital basic construction project, and the important role of financial management in construction project management is analyzed. In the theoretical analysis, this paper also combined with the actual case of a public hospital, on how to improve public hospital basic construction project financial management is studied. A public hospital is directly under the Ministry of health in large general hospital, the hospital since its debut, steady development At the same time, the scale of the construction. In recent years, in order to meet the increasing needs of medical treatment, hospital items of basic construction investment scale is increasing, how to maximize the hospital basic construction project investment, provide better service for patients and society, has become a major problem facing the current financial management of basic construction project of the hospital. Study on improvement of financial management of basic construction projects, to strengthen the functions of the financial work in the whole process of project management of basic construction in the hospital, which is of great significance in improving the financial cost control and risk prevention ability. By using case study method, this paper analyzes the present situation and causes of the financial management of a public hospital basic construction project of a public hospital. The basic construction project in debt risk based on the existing financial management and internal control problems, this paper puts forward the corresponding improvement And optimization suggestions, we should give full play to the role of financial management in the supervision and control of capital construction projects, effectively prevent capital risks, reasonably control project costs, and ultimately improve the investment efficiency of capital construction projects.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.322;F285

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