At present,the pace of China’s medical and health system reform step by step speeding up,the hospital in the new accounting standards are also beginning to promulgation and implementation of the policy for the country’s financial management is gradually realize the comprehensive and regularization,brought subversive to the accounting information change,at the same time,it also to the development of our country medical institutions and health plays an important role.With the further opening of the medical service market and the increasingly fierce competition in the medical and health market in recent years,the financial management of Chinese hospitals is facing new challenges.Nowadays,with the rapid economic development and continuous medical reform,it has become the common goal of every hospital to improve its own economic benefits and ensure sufficient funds to provide strong support for the development of the hospital.And in this goal,hospital financial management plays an important role,plays an irreplaceable role.This paper reviews the financial management of hospitals at home and abroad,and summarizes it.This paper summarizes the relevant theories of financial management and systematically expounds the content,function,principles and characteristics of hospital financial management,which is also the research basis of this paper and provides a theoretical basis for hospital financial management.From the perspective of financial management,this paper investigates and analyzes the financial management of hospitals from multiple perspectives.Taking ZGYD stomatological hospital as an example,this paper analyzes the current situation of ZGYD stomatological hospital’s financial management,including the financial personnel allocation,asset management,cost management,debt management and income management of ZGYD stomatological hospital,finds out the deficiencies in the financial management of ZGYD stomatological hospital,and analyzes the causes of the problems.This study aims to improve the quality and efficiency of ZGYD oral hospital’s financial management,and optimize the organization and management system of ZGYD oral hospital’s financial management,which can serve as a reference for other hospitals of the same scale or in the same industry. |