| In our country’s market economy system,the medical and health industry plays an important role,not only related to the vital interests of people,but also can view the achievements of economic development,the management ability of the government,the construction of party style and government style,and social harmony and fairness through medical and health services.With the deepening of the new medical reform policy and the state’s requirements to implementation the new government accounting system,the pressure in the daily operation of public hospitals and peer competition is increasing.The importance of financial management is becoming more and more obvious.At the same time,the social development environment is complex and changeable.There are more and more unpredictable public health events such as the new crown epidemic,people’s demand for medical care is increasing.The road of hospital development is full of opportunities and challenges.This paper select G Hospital as the research object,uses the Harvard analysis framework analyze the internal and external environment of G Hospital from a strategic perspective.Integrates non-financial information into financial analysis,finds problems in the financial management of G Hospital.Analyzes the causes of problems and puts forward optimization suggestions.Aiming to improve the financial management level of G hospital.At the same time,it provides guidance for hospitals to predict the future development direction and formulate scientific development strategies,which can also be used as a reference for other hospitals.First of all,this paper sorts out the relevant research results of domestic and foreign scholars.In the field of hospital financial management research,domestic and foreign scholars have found that national policies,medical service quality,cost control,medical industry environment and other factors are integrated into financial analysis,and the analysis results obtained are more practical.In the study of Harvard’s analytical framework,domestic and foreign scholars have continuously improved it.In carrying out strategic analysis,they innovatively combined two or even three models in PEST analysis,Porter five-force model and SWOT analysis.The analysis elements are more comprehensive,and the analysis results are more intuitively displayed.Analyzing the advantages and disadvantages of objects can better meet the decision making needs of managers.Secondly,expounds the basic theory of financial management and Harvard analysis framework.Introduce the financial management function such as the net present value method and present value index method used in the analysis process.After introducing the four analysis modules of the Harvard analysis framework one by one.It is found that the relationship between the four analysis modules is progressive and interrelated.Finally apply the Harvard analysis farmework to hospital finicial analysis.Through the comprehensive analysis of G Hospital,it is found that there are the following deficiencies in the financial management of G Hospital and put forward optimization suggestions.First of all,the liabilities are increasing year by year,medical receivable and medical insurance receivable cannot be recovered in time.G hospital can establish a reasonable medical receivable collection mechanism,fully implement the DRG payment and disease payment to increasing the capital turnover rate.Secondly,the financial budget management and budget implementation are insufficient.G hospital can emphasize the importance of the budget.Then in the face of excessive costs and high costs.G hospital should improve the risk awareness of financial and clinical personnel,scientifically share costs,and make rational use of medical resources.Finally,the loss of medical staff caused by unreasonable salary distribution G hospital should pay attention to the construction of the talent system and improve the attractiveness of talents. |
