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Study On The Impact Of New Medical Reform On S Public Hospital Finance

Posted on:2020-01-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y M WangFull Text:PDF
GTID:2404330590981476Subject:Accounting
Abstract/Summary:PDF Full Text Request
In order to solve the problem of difficulty and high cost of the crowd to see a doctor,to relieve the relationship between the hospital and the masses,the power of a new round of medical and health system reform in our country continue to increase,in 2016,"much starker choices-and graver consequences-in" puts forward new requirements to the hospital,which requires comprehensive hospital adopted a policy of zero drug addition,expenses for medicine and examination of further reduce the price,the treatment,nursing,surgery and so on medical service prices rise,and in accordance with the method of control volume,adjust the structure,adjust the income structure of public hospital,improve the technology LaoWuXing accounted for the proportion of business income,pharmaceuticals and health material income proportion is reduced,In order to reduce the burden of patients and at the same time to ensure the operation and sustainable development of public hospitals.In this context,the revenue sources of hospitals have changed from service charges,drug addition income and government subsidies to service charges and government subsidies.Under the background of canceling drug addition,the hospital urgently needs more effective financial management methods to ensure the normal operation and development of the hospital.The financial management performance of public hospitals is to generate revenue and ensure their sustainable development,mainly including the budget control in the early stage,the use efficiency in the middle stage and the financial management performance evaluation in the later stage.Under the background of new medical reform,how to do a good job in financial management of public hospitals is a hot issue in the reform of public hospitals.This study starts from the basic concept of hospital financial management and introduces the concept and theoretical basis of hospital financial management,including the objectives,principles,functions,characteristics and contents of hospital financial management,on the basis of the research on the impact of hospital financial management at home and abroad.And S in public hospitals,for example,for public hospital S detailed analysis the situation of the financial management,including the income structure and balance detail analysis,development capacity analysis,solvency analysis,health effect analysis and so on analysis of its after adopted a policy of cancel the drug addition,problems existing in the process of financial management: mainly including the quality of financial management is not high,lack of liquidity,accounts receivable is more,financial personnel's overall strength is relatively weak,sources of financing channel is unitary,the income structure is not very reasonable.At the same time,the causes of the existing problems in the financial management of the hospital were analyzed.The main reasons were that the policy support for the hospital was relatively insufficient,the financing channels were limited,the capital flow operation was difficult,the internal control system was relatively immature,and the overall financial management strategy was lacking.According to the reasons analyzed,relevant Suggestions are put forward to improve the financial management level of S public hospital.It is suggested that S public hospital should optimize the internal income structure of the hospital,and increase the income of the hospital by strengthening the construction of key departments and increasing the number of out-of-town patients.At the same time,it is necessary to strengthen the overall budget management of the hospital,improve the construction of cost accounting system,enhance the hospital's awareness of financial risks,strengthen financial analysis to improve the level of financial management,and establish a reasonable government financial compensation mechanism.
Keywords/Search Tags:New medical reform, Public hospitals, Financial position, Balance of payments structure
PDF Full Text Request
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