H医院财务管理现状及改进策略研究

发布时间：2018-05-30 23:45

本文选题：公立医院 + 财务管理　；参考：《广西师范大学》2015年硕士论文

【摘要】：公立医院在我国医院里占据着主要的地位,是不以营利为目的,医疗服务成本由所取得的收入来弥补,业务收支结余用于医院自胜的发展,国家投入资本为社会公共利益服务的医疗机构,现阶段,随着我国医疗卫生体制改革的不断深入,对医疗卫生技术及服务的要求也越来越高,医院为应对各方面的需要也要不断的投入和发展,但在财政补助严重不足的影响下,单靠“自身造血”发展难于维持良好的经济状况,医患矛盾日益突出,随着市场经济体制的发,公立医院也必须开始强调效益以为维持运营,加强医院的财务管理,控制医院的运行成本,降低患者的就医费用,也成为从中央决策部门,各级政府和医院共同关心和努力打造的事情。H医院作为妇幼专科性公立医院,是一家及临床医疗、保健为一体的妇幼保健机构,面对的很大部分是健康人群的预防与保健,妇幼保健所要求的“服务”在这里尤为重要,使得医院的管理方式逐渐由粗放式向精细化转变,所需要投入的医疗服务成本更大,这就要求医院要窿管理观念,管理方法有所变革,将企业管理中优秀的方法模式引入到医院管理中,以期实现医院的良性发展。。本文从公立医院的财务管理的作为关注点,通过多各个多个方面对财务管理进行了总括分析,并以H医院作为参考,试图通过时日医院的财务管理现状分析,发现H医院财务管理中所存在的不足：医院内部控制不健全、财务人员素质不高,资金严重不足、财务风险大,投资管理未全面考虑使用效益,资产管理意识薄弱、管理混乱,医院支出缺乏预算刚性约束,然后通过分析造成这些不足的多种真原因,来为H医院提出可以解决问题的措施和建议：完善内部控制、提高财务人员素质,加强成本核算、实现全面预算管理,积极拓展渠道筹集资金,建立投资前效益分析,加强资产管理,提高资产运营管理,为H医院改善财务管理问题提出建议和措施。
[Abstract]:Public hospitals occupy a major position in our country's hospitals. They are not for profit, the cost of medical services is covered by the income earned, and the balance of business income and expenditure is used for the development of the hospital itself. At present, with the deepening of the reform of the medical and health system in our country, the demand for medical and health technology and services is becoming higher and higher, as the state invests capital to serve the public interest of the society. In order to meet the needs of all aspects, the hospital also needs constant input and development. However, under the influence of the serious shortage of financial subsidy, it is difficult to maintain a good economic condition by relying on the development of "self-hematopoiesis" alone, and the contradiction between doctors and patients is becoming increasingly prominent. With the development of the market economy system, public hospitals must also begin to emphasize efficiency in maintaining operation, strengthen the financial management of hospitals, control hospital operating costs, and reduce patients' medical expenses, and become a central policy-making department. As a public hospital specialized in women and children, H hospital is a maternal and child health care institution that integrates clinical treatment and health care. It faces a large proportion of the prevention and health care of healthy people. The "service" required by maternal and child health care is particularly important here, which makes the management mode of the hospital gradually change from extensive to fine, and the cost of medical service that needs to be invested is even greater, which requires the hospital to have a management concept. In order to realize the healthy development of the hospital, the management method has been changed, and the excellent method mode in the enterprise management has been introduced into the hospital management. This article from the public hospital financial management as the concern point, through many various aspects to carry on the summary analysis to the financial management, and takes the H hospital as the reference, attempts through the time hospital financial management present situation analysis, It is found that there are some shortcomings in financial management of H hospital, such as imperfect internal control, low quality of financial personnel, serious shortage of funds, large financial risk, lack of comprehensive consideration of utilization benefit in investment management, weak consciousness of asset management and confusion in management. The hospital expenditure lacks the rigid constraint of budget, and then through analyzing the real causes of these deficiencies, the author puts forward some measures and suggestions for H hospital to solve the problem: perfecting internal control, improving the quality of financial personnel, strengthening cost accounting, and so on. To realize overall budget management, actively expand channels to raise funds, establish pre-investment benefit analysis, strengthen asset management, improve asset operation management, and put forward suggestions and measures for H hospital to improve financial management.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：R197.322

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