Study On Financial Management Of Public Hospitals In Dongguan

Chinese public hospitals, which mainly undertakes the responsibility of health. Inrecent years, with the deepening of reform of China’s medical and health medical servicesmarket liberalization, the situation faced by the public hospitals in China have beendifferent from the past. The role of public hospitals and institutions has graduallytransformed into the main players in the market, and also, the laws of the market plays anincreasingly important role in the financial management of public hospitals. Publichospitals in China earns lack of sensitivity for a long time. The reason, on the one hand, isour traditional concept, and on the other hand, is that China’s public hospitals’ financialsupport comes from the state. Public hospitals in financial management has not beenimproving and standardizing for a long time. This is partly due to the externalenvironmental factors. And public hospitals in China’s own characteristics may also leadto these problems, which to a certain extent hinders the development of China’s medicaland health.This paper introduces the research background and significance based on a briefanalysis of the research status at home and abroad; Based on this analysis of thecharacteristics and importance of financial management in public service organizations,this paper points out that the responsibilities and rights of financial management of publicservice organizations are divided not clearly enough, profit targets is not the core factorand other characteristics. The paper also points out that strengthening the financialmanagement a public service organizations is the need of accessing to financial resources,the need of strengthening financial supervision and the need of profit. Subsequently, thepaper analyze Dongguan City public hospitals and their financial management theoryframework. By means of questionnaire survey, interviews, combined with the basicsituation of Dongguan City, the financial management of public hospitals and publichospitals in Dongguan city, the financial environment in recent years, from theperspective of management, The paper in-depth analyzes the inadequacies of DongguanCity public hospital financial management, and points out that problems of the currenthospital are that number of funds are insufficient, fund-raising is risky, budget is lacks rigid constraints, cost accounting is not comprehensive, fixed asset management isconfused, income has distortion, internal assessment and external oversight is insufficient.The paper also describes the influencing factors for these problems; Finally, in a targetedmanner, the paper talks about the solutions to problems, including to strengthen capitalexpansion and risk prevention, strengthen the rigid constraints of the budget, enhanceincome authenticity, carry out a full cost accounting, improve the management of fixedassets, strengthen internal control and external oversight, strengthen the construction offinancial personnel and optimize financial management system, and so on.