Policy Analysis On Establishing And Improving The Township Hospitals' Accounting Center

Objective:To use the literature research method and Fujian Province as a typical survey area to find out the background, practices, effect of the township hospitals'accounting centers, and to analyze the existing difficulties and problems, and to give some suggestions of strategy for formulating and improving the relevant policy in the main areas which township hospitals'finance have been controlled by the county,.Method:1. Literature Research: to collect the related data that the township hospitals'finance has been controlled by the county in China to know the background, specific practices, influence, difficulties and problems of the township hospitals'accounting center.2. Quantitative method: to design questionnaire to survey the organization, staff, operate expenses and so on of the township hospitals'accounting centers which have been established in Fujian Province before November 30, 2009. Besides, to design questionnaire to survey the financial departments, staffing, training and so on of the samples of township hospitals in the self-management area before November 30, 2009.3. Qualitative method: to use the in-depth interview and semi-structured interview to collect qualitative data on the leaders and managers of the county health bureau, directors of accounting centers, the deans of township hospitals. To know the situation, impact, problems and recommendations of two kinds of financial management models in 2 sample county.Results:1. After managed by the township hospitals'accounting center, the quality of the township hospitals'financial staff was markedly improved; the standard of the financial management was higher than before; the external supervision of deans'property right was strengthened; the fixed assets management was further reinforced; the phenomenon of penalty was obviously diminished; the burden of the dean's financial management was significantly reduced; the function of the county managed township hospitals was further strengthened and the efficiency in use of funds in township hospitals was obviously improved.2. The township hospitals'accounting centers still existed problems, which need to be further refined. First, the organization of the accounting centers was not distempered, the staffing has not been implemented, and the expense of institution's operating has not been resolved. Second, the functions of the accounting center need to been further strengthened. Third, the function of township hospitals'internal financial management was weakened. Fourth, the legitimate rights of the deans have been unreasonably confined. Fifth, the working enthusiasm of township hospitals'staffs might be affected. Sixth, the management costs and efficiency of the accounting centers need to be further improved.3. To give six suggestions of strategy for the township hospitals'accounting centers. First, establishing and improving township hospitals'accounting center. Second, further improving the functions of management of accounting centers. Third, strengthening the functions of township hospitals'internal financial management. Fourth, building a budget-style management approach to protect the deans'legitimate rights. Fifth, establishing the performance evaluation mechanism of township hospitals. Sixth, strengthening the information construction to improve management efficiency and reduce the costs of management.