The Study Of G Public Hospital's Accounts Receivable Management Under The Global Budget

The national medical reform plan encourages social capital to enter the health-care industry,and optimizes the medical security system to solve the difficult medical services and expensive medical cost for common people.Under this circumstance,the public hospitals will face the increasing number of external competitors;the medical security system also intensifies the pressure on the financial management of hospitals.The changes in the internal and external environment make it more difficult for the traditional methods and means of hospital management to adapt to the current environment.Especially the two policies of universal health care and global budgets let the government transfer the initiative of controlling the medical cost to the hospitals while also transferring the financial pressure to the hospitals.On the one hand,the hospital should control the cost within the budget;on the other hand,it should speed up the return of funds to accelerate its own development.Therefore,the accounts receivable management of the hospital becomes particularly important in the financial management.The purpose of this paper is to study how to improve accounts receivable management to improve capital turnover and reduce bad debts in public hospitals under the current global budget compensation mechanism.This paper analyze the flow and index of accounts receivable,according to the data analysis,it is found that the accounts receivable exists three problems: the growth rate of receivables exceeds the growth rate of income,the proportion of accounts receivable over three years is too large,the turnover time is relatively long.Then traces the causes from the results,divided the whole process into three steps and summarizes the problems existing in the accounts receivable management of the G hospital by analyzing the accounts receivable business process of the G hospital.In the pre-event stage,the staff are short of management consciousness and credit assessment of patients.In the mid-event stage,the medical profession lacked of controlling spending and communication between different departments.In the after-event stage,the accounting method wasn't appropriate and there was no reconciliation and collection mechanism.According to the problems and the actual situation of the G hospital,the corresponding improvement measures are put forward according to different stages to optimize the process management and achieve the three-step control during the event,so as to improve the efficiency of accounts receivable management.In the pre-event stage,it need to establish various systems to improve management consciousness and build patient credit evaluation system to reducearrears.In the mid-event stage,it need to build intelligent monitoring and alarm system to supervise medical treatments and build internal information sharing platform to strengthen communication.In the after-event stage,it need to amend the accounting method and reconciliation and collection mechanism to improve the capital turnover.At the same time,four aspects of security are provided to support the implementation of the optimization scheme:information system provides information security through the whole process of accounts receivable management;publicity and education are strengthened to improve the management consciousness of employees to provide conceptual security;system management is standardized to provide institutional security;posts are added to strengthen training to provide personnel security.The G hospital is a local top-three hospital,the study on the accounts receivable management can help other hospitals to improve the corresponding management,optimize the rational use of medical insurance funds,and make every cent plays the most useful role.