Research On Financial Supervision Of For-profit Medical Institutions

Background:With the government encouraging the society to run medicine,the profit making medical institutions are developing rapidly.However,due to the lack of supervision and self restraint of some medical institutions,there are some illegal business problems.The government proposes to strengthen the financial supervision of the profit-making medical institutions and regulate the profit rate to regulate the operating behavior of the institutions.Objective:Based on the analysis of the development needs of medical institutions,policy requirements and for-profit medical institutions and non-profit research development of profitability,from the financial regulatory model at home and abroad and other related industries,to determine the contents of financial supervision and puts forward the financial regulatory measures,the establishment of financial supervision system,to explore the profit rate regulation,put forward policy recommendations for strengthening the financial supervision of for-profit medical institutions.Methods:Literature research.By combing the relevant literature at home and abroad and other relevant industry financial supervision mode,current situation and existing problems were summarized;to learn from the concept and mode of financial management for the establishment of financial supervision system of for-profit medical institutions according to financial supervision experience,provide a reference for the exploration of the financial supervision of for-profit medical institutions.Policy research.In the past ten years,the policy of the supervision of the profit-making medical institutions has been formulated and published in China,and the trend of policy development and the new requirements are analyzed.Data analysis.Based on the analysis of the basic data of the national profit-making hospital,the development status of the profit-making hospital in China is further understood.The analysis of the financial data of the profit-making hospital in Beijing provides support for the profit-making supervision of the profit-making medical institutions.Comparative study.By comparing and analyzing the data of different types,levels,types of hospitals,such as quantity,scale,charging,efficiency and profit rate,this paper studies the development status and profitability of profitable medical institutions.Expert consultation.Through the consultation of government departments,experts and experts in economics and finance,we will provide suggestions for the determination of financial supervision subjects,contents and measures and the selection of profit and interest indicators for profitable medical institutions.Interview:through interviews with for-profit medical institutions,we can understand the current situation and operation of medical institutions,understand their operational difficulties and the reasons for abnormal profit margins,and listen to their needs for government regulation.Contents:The selection of for-profit medical institutions as the research object,based on the analysis of the development needs of policy requirements and medical institutions,to study the content of for-profit medical institutions of financial supervision,development and profit status,profitability and other factors,from home and abroad and other related industry financial regulatory experience,combing the financial regulatory body,the content of supervision and regulatory measures,the establishment of the system of supervision of for-profit medical institutions and explore for-profit medical institutions profit rate regulation mechanism.Results:The number of profitable hospitals in China is large,the scale is small,the class of the hospital is varied,and the financial supervision of the government is difficult.The financial supervision system should be composed of the Health Planning Commission,the Ministry of personnel and social affairs,the development and Reform Commission,the tax administration,the industry and Commerce Bureau,the Ministry of Finance and the third party audit department.The health department is the most important oversight body,and the other relevant departments should cooperate with each other.The distribution of profit and interest rate is scattered and the outliers are more.It is difficult to determine reasonable profit and interest rate.The key of profit interest rate control is to set up the early-warning interval of profit interest rate,and build the early-warning mechanism of profit interest rate.