辽宁F市中心医院财务风险管理诊断

发布时间：2018-01-06 20:10

本文关键词：辽宁F市中心医院财务风险管理诊断　出处：《辽宁工程技术大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着新医疗改革政策的出台和逐步深入,国家以财政拨款形式对医疗的投入重点开始发生转变,主要表现由原有对医疗机构救治制度和救治设施的支持,转变为对医疗体系中起重要作用的基层医疗卫生机构或者公共卫生服务机构的投入。由于财政资金的投向发生了重大变化,因此,长期处于医疗体系中较高等级的三级甲等公立医院所面临的经营运作环境也发生了巨大变化。为保证其正常的运作,自行筹集资金满足医院经营和运作过程的资金需求,逐渐成为三级甲等医院日常运作资金的一个重要来源。即“举债经营”将成为三级甲等医院经营运作的模式之一,财务风险油然而生本文通过对F市中心医院财务风险管理问题进行梳理,根据新医改制度,采用文献法以及定性与定量相结合的研究方法。首先,介绍本文的选题背景和意义,对国内外医院财务风险管理的相关研究观点进行文献回顾。其次,对辽宁F市中心医院财务风险现状中存在的问题进行归纳和总结。主要包括会计系统财务风险和非会计系统财务风险,从固定资产管理、筹资、投资及营运资金、内控、成本核算和预算等方面形成的财务风险问题进行系统阐述。结合其内、外部财务环境因素所造成的资产管理不规范、缺乏内部监督、财务人员素质缺陷等财务风险问题进行分析,旨在为F市中心医院财务风险管理诊断提供理论支持,以此作为本诊断课题的研究基础。再次,针对F市中心医院财务风险管理的现阶段存在的问题,提出改进方案和措施。主要包括资金拓展、提高预算执行可行性、开展全面核算、加强内外部监督、建立财务总监制、运用财务风险管理技术等。通过本文研究,得出通过强化内部控制以及最终依赖相关责任人素质的提高防范潜在财务风险的结论,对新医改制度下我国类似性质医院进行财务风险控制具有参考价值。
[Abstract]:With the introduction and gradual deepening of the new medical reform policy, the state began to change the focus of medical investment in the form of financial allocations, mainly by the original medical institutions to support the treatment system and treatment facilities. The investment of primary health care institutions or public health service institutions, which play an important role in the medical system, has changed greatly as a result of the major changes in the investment of financial funds. Grade 3A Public Hospital, which has been in the medical system for a long time, has been faced with great changes in the operating environment. In order to ensure its normal operation. To raise funds on their own to meet the financial needs of the hospital operation and operation process. It has gradually become an important source of capital for the daily operation of Grade 3A Hospital. That is, "borrowing money" will become one of the operating modes of Grade 3A Hospital, and financial risks arise spontaneously. This article through the F city center hospital financial risk management problem combing, according to the new medical reform system, uses the literature method and the qualitative and quantitative combination research method. First, introduces the topic background and the significance of this article. Domestic and foreign hospital financial risk management related research points of literature review. Secondly. This paper sums up and summarizes the problems existing in the present situation of financial risk in Liaoning F city center hospital, mainly includes accounting system financial risk and non-accounting system financial risk, management of fixed assets, financing. Investment and working capital, internal control, cost accounting and budget and other aspects of the financial risk issues are systematically expounded. Combined with the external financial environment factors caused by the non-standard asset management, lack of internal supervision. Financial personnel quality defects and other financial risk issues are analyzed in order to provide theoretical support for the diagnosis of financial risk management in F city center hospital. In view of the existing problems of financial risk management in F city center hospital at the present stage, this paper puts forward the improvement scheme and measures, mainly including fund expansion, improving the feasibility of budget implementation, carrying out comprehensive accounting, strengthening internal and external supervision. Through the research of this paper, we can get the conclusion that the internal control and the quality of the relevant responsible person can be improved to prevent the potential financial risk by strengthening the internal control and ultimately relying on the quality of the relevant responsible person. It has reference value for financial risk control of similar hospitals in China under the new medical reform system.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：R197.322

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