H医院特色经营与财务战略的耦合效应研究

发布时间：2018-07-07 07:37

本文选题：公立医院 + 特色经营　；参考：《浙江财经大学》2014年硕士论文

【摘要】：医疗卫生事业是重大民生问题,不仅关系亿万人民的健康,也维系着千家万户的幸福。医疗服务体系的建设和完善是医疗卫生事业的重中之重,而我国的医疗服务体系以公立医院为主导,公立医院的改革、发展与完善是医疗卫生事业建设的重要环节之一。2006年,我国启动新一轮的医疗卫生体制改革,公立医院改革也作为其中重要的一项内容被提上日程。随后,与医院财务管理相关的医院财务制度和会计制度也相继进行了修订。本文选取的H医院,是一家从不足100人的保健院,发展到今天数千人的三级乙等医院市属公立医院的典型。H医院之所以能取得今天的成就,离不开其“特色之路”。在其特色之路实现的过程中,经营和财务两个关键因素起到了至关重要的作用。在其特色经营上,主要结合内外部环境和自身资源的考虑,选择以皮肤科为龙头,进行专科建设,逐步树立品牌,从而带动医院整体的发展进步；在其财务管理上,主要选取稳健型的财务战略,保证医院资金管理的效率和效果,在预算控制的基础上进行医院整体的财务规划,包括成本核算、票据核销、住房补贴、内部审计等等。而通过分析发现,二者之间存在一个相互配合和相互影响的过程,且通过二者的结合产生较强的增力作用。本文通过探索H医院特色经营与财务战略的特点和现状,利用耦合模式更直观贴切的表述二者的关系以及二者结合产生的增力效应,并提出强化该效应的建议。全文共分为七章,其基本思路是从文献综述着手,找出现阶段公立医院经营和财务管理研究的现状以及二者之间的关系,并总结现有研究存在的不足之处,以便据此进行理论分析；论文第二章主要对医院管理的理论和内容进行阐述,为医院经营和财务管理提供理论基础；论文的三至六章为案例分析部分,主要通过介绍H医院基本情况、战略演进及现阶段管理和发展状况的基础上进行经营和财务战略的分析；在对其特色经营的具体分析上,主要从其面临的内外部环境及资源能力着手,考虑其特色经营现实意义的基础上分析经营成果和产生的财务效益；在对其财务战略的具体分析上,则通过总结H医院财务发展的进程及现阶段的财务状况和财务架构,分析其财务战略的特征和执行方式,以及对H医院经营产生的影响;案例的最后部分对H医院特色经营和财务战略的耦合效应进行进一步的分析,并提出完善其耦合机制的建议。最后论文在第七章进行总结和建议,指出论文研究的不足之处,对进一步研究提出展望。本文的主要贡献包括：在梳理国内外关于医院经营和财务管理的研究基础上,形成对医院经营与财务管理的客观认识；通过医院分类和医院管理体制机制、医院特色经营以及财务管理理论的分析,为医院经营管理、财务管理打下一定的理论基础,并据此进行案例分析：以H医院为研究对象,分析其特色经营战略的实施原因和效果、财务战略的实施及对经营的作用,并运用耦合效应具体探讨特色经营和财务战略之间的互补和增强的作用。对耦合效应的产生和模式的分析以及耦合机制的完善建议对H医院的发展具有一定的现实意义。同时,对其他医院而言,也可以借鉴本文的研究路径,找出其发展中的关键因素,利用耦合模式进行分析,以增强耦合效应,促进医院整体的发展。
[Abstract]:Health care is a major livelihood problem, not only the health of millions of people, but also the happiness of thousands of families. The construction and improvement of the medical service system is the most important part of the medical and health service. The medical service system in China is dominated by public hospitals, and the reform, development and improvement of the public medical institutions are the construction of medical and health services. One of the important links in.2006, China started a new round of medical and health reform, and the reform of public hospitals was also put on the agenda as one of the important contents. Then, the hospital financial system and accounting system related to the hospital financial management have been revised one after another. The H hospital selected in this paper is a family of less than 100 people. The typical.H hospital, the typical.H Hospital of the municipal public hospitals of several thousand people in the second class hospital, can not do without its "road of characteristics". In the process of its characteristic road, the two key factors of management and finance have played a vital role. With the consideration of the environment and its own resources, we choose to take the skin section as the leading part, carry out the construction of the specialist, and gradually establish the brand, so as to promote the overall development and progress of the hospital. In its financial management, the main selection of the stable financial strategy is to ensure the efficiency and effect of the hospital fund management and the overall financial rules of the hospital on the basis of budget control. It includes cost accounting, Bill cancellation, housing subsidy, internal audit and so on. Through analysis, it is found that there is a process of mutual coordination and mutual influence between the two, and the combination of the two has a strong increase in force. This paper explores the characteristics and status of the characteristic management and financial strategy of the H hospital, and uses the coupling model to be more direct. We should pay close attention to the relationship between the two and the reinforcement effect produced by the combination of the two.
The full text is divided into seven chapters. The basic idea is to start from the literature review, find out the present situation of the public hospital management and financial management research and the relationship between the two, and summarize the shortcomings of the existing research in order to carry out the theoretical analysis accordingly; the second chapter of the thesis is to explain the theory and content of the hospital management. The hospital management and financial management provide the theoretical basis; the three to six chapters of the paper are the case analysis part, mainly through the introduction of the basic situation of the H hospital, the strategic evolution and the analysis of the management and financial strategy on the basis of the present stage of management and development; in the specific analysis of its characteristic management, the internal and external rings are mainly faced. In the analysis of the financial strategy of H hospital, the characteristics and implementation methods of its financial strategy are analyzed by summarizing the financial development process of the hospital and the current stage of financial situation and financial structure, and H, on the basis of the concrete analysis of its financial strategy. The impact of hospital management; the last part of the case study the coupling effect of H hospital characteristic management and financial strategy, and put forward suggestions to improve the coupling mechanism. Finally, the paper summarizes and advices in the seventh chapter, points out the shortcomings of the research, and puts forward the prospect for further research.
The main contributions of this paper include: on the basis of combing the research on hospital management and financial management at home and abroad, forming an objective understanding of hospital management and financial management, through the classification of hospital and hospital management system mechanism, hospital characteristic management and the analysis of financial management theory, for hospital management and financial management. On the basis of the theoretical basis, and on the basis of the case analysis: Taking the H hospital as the research object, this paper analyzes the reasons and effects of the implementation of its characteristic management strategy, the implementation of the financial strategy and the role of the management, and uses the coupling effect to discuss the complementary and enhanced role between the characteristic management and the financial strategy. The analysis and the improvement of the coupling mechanism have a certain practical significance for the development of H hospital. At the same time, for other hospitals, it can also draw on the research path of this paper, find out the key factors in its development and analyze it with coupling mode in order to enhance the coupling effect and promote the development of the hospital as a whole.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.322

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