Study On The Existing Problems And Countermeasures Of Financial Management In A Hospital

From the overall development of public hospitals in China,there are still some drawbacks in the financial management of public hospitals.This paper takes hospital A as A case,based on the research foundation of financial management theory and performance management theory.Meanwhile,by referring to the mature theoretical system proposed by domestic and foreign scholars and based on the current situation of financial management of hospital A,this paper discusses the existing financial management problems of hospital A,and discusses the goal,selection and optimization of financial management.This paper adopts the method of combining theoretical elaboration and case analysis,which is divided into two parts:theory and case study.The first part is the theoretical part,which elaborates the theory of financial management in detail,centering on the definition and characteristics of financial management,content category and principles,and introduces the SWOT analysis method.Part in the second part is the case,will be A hospital as case analysis,to fully analyze and understand the background environment of financial management,A hospital from the national big know A hospital environment,combined with the SWOT(strengths,weaknesses,opportunities and threats)A hospital comprehensive analysis of the micro environment,analyzes the case of A hospital financial management present situation and the existing problems,and to A hospital financing and investment,operation and the implementation of the income distribution four sorts of financial management puts forward several specific improvement options;(1)in financing management,take the lowest cost,financial leverage,revenue financing method of combining the;(2)in terms of revenue distribution management,establish an effective performance management system,work out more scientific,reasonable,fair and just audit indicators,improve the management mode of drug and health materials expenses,set up an energy conservation working group,and work out implementation standards for office expenses,postal and telecommunications expenses,and official entertainment expenses.(3)in terms of investment management,stabilize investment in fixed assets,broaden financing channels,integrate and utilize facilities and equipment,and guard against idle equipment;(4)in terms of operation and management,improve the approval process of funds and strengthen the supervision and management of receivables,improve the circulation rate of working capital and solve the problem of working capital shortage;This paper combines the theoretical basis with practice and gives specific adjustment countermeasures of financial management of A hospital from the perspective of financial management,which is of certain positive reference significance for the discussion and selection of financial management plans of other public hospitals with similar problems.