The Analysis Of Financial Management Of Y Hospital

With the further opening of markets and reform of our health and medical services, competition in the health care market is also increasing, while the public hospitals are facing the unprecedented challenges. Under the socialist market economic system, public hospitals emphasis on social welfare and then put their own profitability on the subordinating place. However, public hospitals with a serious shortage of financial support, maintain operations by their own "hematopoietic function" The situation of’’medical care-oriented, financial management-subordinated" has gone in traditional hospital. There are a growing number of hospital leaders who have been acutely aware of the importance of financial management, hospital financial management related to the success of the hospital operations directly. That is imperative to strengthen the financial management of public hospitals.Starting from the point of view of financial management of public hospitals and combining with the overview and analysis of financial management from multiple perspectives, this thesis bases on the current financial management situation of specific case Y hospital and try to analyze the financial management shortcomings from the current situation of the hospital:single fund channel, shortage of financial aid, blindness in investment,weak accounts receivable management, weak awareness of cost and low quality of financial officers. With the current circumstance of Y hospital, the paper commits to find out the external reasons led to these deficiencies, ultimately to put forward feasible suggestions to solve the problem:broadening fund channels, more active in pursuing financial aid, establishing a devices sharing system among offices, strengthening the management of accounts receivable, establishing a mechanism of full-cost accounting, building up a team of high-quality financial management staff. It is possible that adopting these methods is going to stimulate the development of Traditional Chinese Medicine cause.According to the financial management theory of public hospitals, learning from foreign advanced financial management theory, the thesis introduces the theoretical basis of the financial management of public hospitals. By being used to document analysis, comparative analysis, ratio analysis, case analysis, it concludes the countermeasures to strengthen the financial management of Y hospital and move forward to elaborate the problems exist in the financial management of Y hospital are common in our public hospitals. The improvement countermeasures that the writer puts forward to strengthen the financial management of public hospitals have their reality model significance.