The Study On The Financial Management Of Public Hospitals

The main purpose of this paper is to find out ways for improving China's chaotic financial management of public hospitals. This paper goes deep into the problem occurred in our public hospitals financial management and also raises a suggestion our public hospitals as the main body of financial management should take the initiative to improve which are based on the explanation and analysis of research status home and abroad and the reform's development steps in recent years.First of all, this article introduces the background and significance of the topic, reviews relevant research literature for hospital financial management home and abroad and sum up its shortcomings. Elaborate the content of public hospitals'financial management, its functions, principles, features, and discuss its external environment, internal environment and the formation of the financial relationship, aimed at theory supporting for the research of public hospitals financial management and as this base of the research.Second, sum up and analysis the existing problems of China's public hospital financial management. Including: lack of rigid constraints for financial budget, drugs discount , medical payments arrears lead to distortion, incomplete cost, the non-standard management of fixed assets for medical equipment margin and other issues arising from the lack of internal and external supervision, the limited quality of financial staff.Once again, propose the improvement measures for our public hospital financial management problems at the present stage. Including: increase the feasibility of budget implementing, properly handle the medical arrears, to carry out a comprehensive accounting, medical equipment planning, to strengthen internal and external oversight, the establishment of the system, such as Chief Financial Officer. Finally, propose optimized methods to improve management of public hospital. Optimize financial manage organization and the operation flow, and using Analytical Hierar-chy Process(AHP) construct evaluation system of financial management.