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Research On The Problems And Countermeasures Of Z Public Hospital Group Oriented Financial Management

Posted on:2016-08-09Degree:MasterType:Thesis
Country:ChinaCandidate:J R ZhaoFull Text:PDF
GTID:2284330467994341Subject:Financial Management
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With the deepening of medical reform, many large and medium public hospitalsthrough the joint merger and other mode of the hospital group. Because our country has notissued relevant laws to regulate this behavior, at present the group hospital management exista lot of problems, especially in the financial management of a lot of problems, whichseriously restrict the healthy and orderly development of hospital group, group of a lot ofhospital even disintegration comes to an end. In this context, this paper analyzes the statusquo of the Z public hospital group financial management, and finds out the existingproblems.. Through the research of basic theory and empirical research, the countermeasuresare put forward.. Z hospital group financial management is taken in the vertical managementmode, the problem is as follows:1.Aspects of budget management.(1) The annual budget and hospital strategic development plan out of line.(2) The budget preparation is out of line with the actual implementation.(3) The lack of communication and coordination between the budget office and thespecific functional departments in the budget preparation.(4) The budget is not fine enough.(5) The lack of effective supervision of the budget implementation.(6) Nominal budget evaluation.2. Cost management issues.(1) The cost of the hospital departments is not detailed enough.(2) The cost of the disease is not realized.3. Asset management issues.Due to the lack of effective inventory and inventory, prone to duplication of assets andidle phenomenon. The previous year, inventories, scrap overage is not submitted forapproval pursuant to the provisions, resulting in inconsistent accounts, accounts inconsistent.4. Other financial management issues.(1) The difficulty of management is increased, and it is easy to cause the informationasymmetry.. The difficulty of hospital financial management further increases. Under theexisting organization system, operation mechanism and management system, themanagement level is increased, and the difficulty of management is objectively increased..(2) There is still some lag in the hospital district reimbursement. Although the currentonline reimbursement, through the reimbursement of single pass to streamline the reimbursement process, but the time of the reimbursement is still longer.(3) Urgent need to strengthen the construction of the contingent. The centralizedmanagement of hospital finance puts forward higher requirements for the financial personnel’s working capability.(4) There are difficulties in coordination among the various departments of the financialcentre.(5) The positioning of the financial management target of the group of hospitals is notclear, and the financial management strategy is not formulated from the overall developmentstrategy of the hospital. The purpose of financial control and the system of internal controlneed to be further improved.After analyzing the problems and reasons of the financial management of Z hospitalgroup, the following countermeasures are put forward.:1. The positioning and strategy of group financial management combined with thedevelopment strategy of hospital.2. Implement the comprehensive budget management. Scientific and reasonablepreparation of budget, strict implementation, supervision, the establishment of the budgetperformance evaluation system, improve the use of funds.3. Total cost accounting.4. Strengthen the management of state-owned assets.5. Improve the level of financial information management, mobile electronic signedbatch.6. Strengthen the construction of financial personnel, improve the overall financialmanagement level.7. Take rotary mechanism, enhance exchanges and cooperation between variousdepartments.
Keywords/Search Tags:Group, Public hospital, Financial management
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