哈尔滨市属公立医院财务分析研究

发布时间：2018-08-30 14:45

【摘要】：近年来,随着新医疗体制改革的逐步推广,我国的卫生事业取得了长足的发展,目前,我国的医院资源90%以上都集中在公立医院,而公立医院改革是新医改确定的五项重点改革任务之一。随着城市公立医院改革的逐渐深入,公立医院及卫生行政部门所面临的竞争也愈加剧烈,在这样的改革背景下,卫生行政部门通过财务分析结果了解所属公立医院运营情况,并制定相关决策,以利于公立医院的未来发展。城市公立医院的改革给公立医院会计信息带来颠覆性变化的同时也给财务分析工作带来了新的挑战,因此,对公立医院财务分析工作进行研究,对实现公立医院公益性,充分发挥财务分析的预测决策职能具有重要的意义。本文以哈尔滨市卫生计生委为财务分析主体,以哈尔滨市属14家公立医院为研究对象,突出公立医院的公益性质,在梳理国内外公立医院财务分析相关文献后,按照分析主体、分析对象、分析内容和分析方法四个方面,介绍了市卫计委和市属14家公立医院的情况和财务分析的现状,结合公立医院改革趋势、哈市卫生事业发展方向,归纳出目前市属公立医院财务分析工作存在的问题。通过对现状的归纳总结,发现在财务分析目标、财务分析结果、财务分析方法和财务分析内容上存在的问题,并进行深入分析。在此基础上,有针对性的提出明确财务分析目标、加强财务分析结果应用,并在借鉴英美公立医院财务分析指标的基础上,按照使用者的不同需求,构建了哈市属公立医院财务分析指标体系,通过拓展财务分析内容、运用企业综合财务分析方法、开展财务环境分析等方式,使目前的财务分析向综合财务分析转变,从而在财务分析中突出公立医院的公益性,符合公立医院改革的要求,做好公立医院财务分析工作,加强财务管理和监督,规范财务行为,促进公立医院健康发展。
[Abstract]:In recent years, with the gradual promotion of the new medical system reform, China's health services have made considerable progress. At present, more than 90% of our hospital resources are concentrated in public hospitals. The public hospital reform is one of the five key reform tasks defined by the new medical reform. With the deepening of the urban public hospital reform, the competition between the public hospital and the health administration department is becoming increasingly fierce. Under such a background of reform, the health administration department understands the operation of its public hospital through the results of financial analysis. And make relevant decision, in order to benefit the future development of public hospital. The reform of urban public hospitals has brought about subversive changes in accounting information of public hospitals, and at the same time brought new challenges to the financial analysis work. Therefore, the research on the financial analysis work of public hospitals is aimed at realizing the public welfare of public hospitals. It is of great significance to give full play to the function of forecasting and decision making in financial analysis. This paper takes Harbin Health and Family Planning Commission as the main body of financial analysis, taking 14 public hospitals in Harbin as the research object, highlighting the commonweal nature of public hospitals. After combing the relevant literature on financial analysis of public hospitals at home and abroad, according to the main body of analysis, This paper introduces the situation and the present situation of financial analysis of the municipal health and family planning committee and 14 municipal public hospitals, combined with the reform trend of the public hospitals, the development direction of the public health industry in Harbin. The problems existing in the financial analysis of municipal public hospitals are summarized. By summing up the present situation, we find out the existing problems in financial analysis objectives, financial analysis results, financial analysis methods and financial analysis contents, and carry out in-depth analysis. On this basis, the specific financial analysis objectives are put forward, the application of financial analysis results is strengthened, and on the basis of drawing lessons from the financial analysis indicators of public hospitals in the United States and the United States, according to the different needs of the users, This paper constructs the index system of financial analysis in public hospitals of Harbin City. By expanding the content of financial analysis, using the method of enterprise comprehensive financial analysis and carrying out financial environment analysis, the present financial analysis is transformed into comprehensive financial analysis. In order to highlight the public welfare of public hospitals in financial analysis, meet the requirements of the reform of public hospitals, do a good job in financial analysis of public hospitals, strengthen financial management and supervision, standardize financial behavior, and promote the healthy development of public hospitals.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：R197.322

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