Research On Financial Management Of Public Hospitals In Managed Mode

Since China's reform and opening up,industrialization,urbanization and agricultural modernization as well as the process of population aging is accelerated,the urban and rural residents of health demand presents the characteristics of diversified,multi-level,but unreasonable structure of the present stage of health resources,unbalanced regional distribution,the supply main body is relatively single,weak basic services such as the constraints,is difficult to meet the health needs of diversified and multi-level.Medical and health resources are mainly concentrated in large and medium-sized cities,such as the eastern coastal areas,etc.The underdeveloped areas such as the central and western regions have long suffered from weak medical foundation,poor medical resources,and low capacity of medical teams,which has further led to the difficulties of ordinary people in our country,especially in the central and western regions,in the difficulty of medical treatment and expensive medical treatment.In response to the new situation,the hospital has responded to the reform of the medical and health system under the new situation,innovative person times of the team,innovative medical resources,and the settlement of the high-quality medical resources in large and medium-sized cities,which alleviated the contradiction between the misdistribution of medical resources among the economically developed areas,the poor areas,the special economic zones and the old district.This paper analyzes the background,current situation,existing problems and solutions of the hospital financial management in A new hospital management mode based on the case of A hospital in Ji 'an city,which is managed by Shanghai D hospital.First of all,this paper analyzes the current situation of financial management in the general environment and custody mode of hospitals in China,and analyzes the financial situation of A hospital in Ji 'an city.It mainly focuses on the analysis of financial management system,asset management status,current situation of liability management,cost management and earnings management.At present,hospitals are not perfect in all aspects of the trust stage,and the financial situation is not too ideal,especially in fixed asset management,there are A series of problems,and the balance is still negative.Secondly,the problem of financial management of A hospital in ji 'an city is analyzed.The hospital leadership has insufficient attention to financial management,lack of professional background and insufficient financial management guidance;The foundation of financial management is weak.Although there are written rules and regulations in all aspects of financial management,it is still not implemented effectively.The financial system is not perfect,the system level is not detailed and deep;Financial personnel and technical skills are not enough to take on the deep management requirements of financial management;The value management of fixed assets is chaotic,and some fixed assets are still not transferred to the hospital for standardized management.The lack of effective management of receivables accounts for the high proportion of receivables in assets.Performance management is not sound,the performance management system is not detailed.Finally,the article puts forward Suggestions and countermeasures to improve hospital financial management.Improve the hospital financial management basic work,and improve the leadership emphasis,improve the hospital financial work personnel,clear responsibility of all financial personnel,improve the comprehensive quality of hospital financial personnel and professional ability,etc.;Strengthen cost accounting management,standardize medical income management and cost accounting,and strengthen the standardized management of management expenses;Strengthen the management and accounting of fixed assets,transfer fixed assets as soon as possible,improve the accounting treatment of fixed assets,especially the management of depreciation;To strengthen the financial management of the external and internal control,strengthen the operation of the enterprise internal corporate governance standards at the same time,it should attach great importance to the role of external supervision and control,to ensure that the firm's financial health,green operation;We should increase capital funds,widen the financing channels of hospitals,and prevent financial risks of hospital financing.