The Evaluation Researchon Extent Of Ningxia Typical Top Three Hospital Of Financial Operation Based On The Reform Of Public Hospital

Background: The financial operting condition of public hospital is directly associated with the development of health service. When the opertaing environment is changing completely,financial management as a key funcition in hospital management,its importance is self-evident.Public hospital needs to make scientific decisions in the face of the reform,optimizing business process,reducing the operating cost of the hospital,these contents is closely related with the financial management in hospital.Objectives: This study is on the premise of public hospital reform,following the rules and regulations of hospital financial as well as standards of hospital accounting at first.Then we take one of the typical public hospitals in Ningxia as an example,collecting nearly five years financial data closing related with hospital financial operating activity and selecting some data directly relevant with the research as the breakthrough point.We need to sort,process as well as take these data into deeply analysis.According to this course,we can draw a objective and comprehensive evaluation and research about the conditions of this typical public hospital in Ningxia.Through the evaluation and research,we need to discuss the existed problems during the process of financial operating and put forward related measures and suggestions to slove the existed problems in order to propose an effective clue to the development of public hospital financial operating.Apply the methods of analytic hierarchy process to(AHP) establish the weight of financial indicators and analyze the financialindicators which deeply influence on the hospital financial operation.With the help of AHP,it will provide certain reference for hospital financial operation under the new health care reform.Research Methods: The study is based on system theory as the research approach,conduct the measures of combining theory with practice,qualitative with quantitative.Based on the premise of public hospital reform,closely obey the rules and regulations of financial as well as the standards of accounting.Through the process of collecting and dealing with the financial data,applying the methods of financial statements and financial analysis to give a comprehensive and objective assessment to this typical hospital of financial operating activity.Then,use the method of AHP to build the hospital financial evaluation index system, it will enhance the level of assessing hospital financial operation This study can enhance the level of hospital financial operation management and provide certain reference for the future development of hospital,largely optimize the managemet of hospital financial.Results: The study at first conduct the methods of financial statements analysis and financial indicators analysis to give an evaluation research of public hospital operating conditions.According to the financial analysis research,we can find that the operating condition of hospital and its financial situation is relatively good,the hospital is going through a quick development and its scale is increasingly expand,the quality of health service is also improve year by year. Then, we use the methods of AHP to give a overall assessment of the hospital financial operation,we can conclude that the conditions of this typical hospital financial is ok,but still some exposed problems need to solve.1.The stability of hospital asset growth is not enough,payment of medical ahead of time accounts for a large proportion of total assets.The fixed assets take up more than 70% of total assets,which lead to a poor allocation of funds elastic structure,asset liquidity is too weak to increase the risk of hospital operating in daily life.2.The soaring trend of medical accounts receivable is relatively sharp,the more payments of money,it's bad for the safety of the hospital asset,What's worse,it's unfavorable to the long-term steady development and scale development of the hospital.3.Hospital indebtedness phenomenon is becoming more and more serious,especially the long-term loan accounts for high proportion of the total amount of equity,the ration is more than 50%,this can fully reflect that the hospital asset structure is unreasonable.4,Daily operating of hospital is always in deficit.What's worse,expenditure is soaring faster revenue,the management costs and other item cost should be control seriously.5.From the new health care reform,we can see that it's necessary to carry out drug policy of zero price difference in order to abolish the medical raise the doctors situation.Though the proportion of durg income is reducing,it still takes up high ratio of income.Recommendations:1.Positvely broden the financing channels of hospital,actively strive for much more financial support.2.Establish a system which can share equipment between various departments, improve the efficiency of investment.3.Strenghen the management of medical accounts receivable,enhance the efficiency of funds using.4.Establish and improve the cost accounting system,reduce the cost of medical service.5.Create and build high quality hospital financial management team.