The Study Of The Problem That The Financial Management Of The Public Hospitals At County Level In The New Medical Reform

With the development of social economy, increase the health of urban and rural residents, medical and health undertakings in our country have developed greatly. Particularly with the medical system reform is deepening, the content in the economic performance and economical management of the all kinds of medical institutions at all levels have taken place great changes.It has been put forward in the new Health Care Reform that the process of establishing and improving a three-tier medical service network in rural areas should be speeded up. The network consists of county-level hospitals as the leading forces, township health centers as the backbone, and village clinics as the basis. This paper takes the new Health Care Reform as the subject, proposes constructive suggestions and measures based on research, and provides theoretic support and guidance on methods to be used for the successful reform of county-level hospitals.Before the new Health Care Reform, compared with the external policy environment and practical hospital administration, the existing financial system lags behind in terms of budget and revenue managements, expenditure and cost managements, financial risk management, financial report and analysis, and hospital financial evaluation system. Specifically, as for budget management, an overall budget management is needed. As for expenditure and cost managements, the cost accounting system is incomplete. As for financial risk management, the lack of the consciousness of risk early warning and risk resistance capacity.County-level hospitals in China will be included in the new Health Care Reform. The implementation plan for the new Health Care Reform makes it clear that the mechanism of management, operating, supervision and compensation should be changed. Meanwhile, with the comprehensive coverage of the basic medical insurance system, the continuous improvement of its financial and support capability, and the reform of its payment method, hospital operation is more and more affected. Public hospitals should make further efforts to set up strict administration of budget, to standardize revenue and expenditure management, to scientifically calculate the cost of medical services, to strengthen performance assessment, to systematically evaluate the operation of hospitals and efficiency of medical services, as well as to realize the integrity, authenticity and timeliness of the financial information of hospitals.