新医改下的公立医院财务管理问题研究

发布时间：2019-05-24 16:17

【摘要】：在这项新的医疗改革的任务当中，，公立医院的财务管理的改革是改革任务中的重中之重，是顺利完成新医改其他各项改革的基石。在新的医疗改革计划下，逐步提高公立医院的财务管理系统，包括公立医院的会计制度、内外控制制度、固定资产管理制度、预算管理制度、成本管理制度等等；认真编制财务预算并严格执行、吸取先进技术强化财务成本核算；加强公立医院的内外审计力度，加强对公立医院的各个业务流程的监督力度；改进财务分析和财务报告体系以及公立医院的财务指标体系。本文针对公立医院财务管理问题进行研究，首先对新医疗改革的背景进行分析，明确本文研究的意义和目的，总结国内外对医院财务管理的问题的研究现状，确定本文研究的思路和方法。然后，明确本文公立医院的涵义，明确公立医院财务管理的含义。接着，对新医改下，公立医院财务管理的改革要求进行具体分析，包括历年来中国公立医院改革进程、新医改政策的主要内容、国外公立医院改革管理的经验及启示、以及新医改下公立医院财务管理的改革要求。本文重点以A公立医院财务管理存在的问题进行分析，并为A公立医院改善财务管理问题提出建议及措施。
[Abstract]:In this new task of health care reform, the reform of financial management in public hospitals is the most important task of the reform, and it is the cornerstone of the successful completion of other reforms of the new health care reform. Under the new medical reform plan, the financial management system of public hospitals should be gradually improved, including accounting system, internal and external control system, fixed assets management system, budget management system, cost management system and so on. Conscientiously draw up the financial budget and strictly implement it, absorb the advanced technology to strengthen the financial cost accounting, strengthen the internal and external audit of the public hospital, and strengthen the supervision of the various business processes of the public hospital. Improve the financial analysis and financial reporting system and the financial index system of public hospitals. This paper studies the financial management of public hospitals. First of all, it analyzes the background of the new medical reform, clarifies the significance and purpose of this study, and summarizes the research status of hospital financial management at home and abroad. Determine the ideas and methods of this paper. Then, clear the meaning of public hospitals, clear the meaning of financial management of public hospitals. Then, under the new medical reform, the reform requirements of public hospital financial management are analyzed concretely, including the reform process of Chinese public hospital over the years, the main contents of the new medical reform policy, the experience and enlightenment of foreign public hospital reform management. And the new medical reform under the public hospital financial management reform requirements. This paper focuses on the analysis of the problems existing in the financial management of A public hospitals, and puts forward some suggestions and measures for improving the financial management of A public hospitals.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.3;F275

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