| Along with the in-depth development of the new medical reform,the medical field has attracted all kinds of capital in society.Governments at all levels have greatly reduced their financial support and investment for public hospitals.Besides,with markups of medicines and consumables canceled,the long-standing practice of using pharmacy and consumable profits to subsidize medical services has been completely eradicated.And a new medical service compensation mechanism started its establishment slowly.This brings not only great impacts on the medical surplus but also new challenges to the normal operations of public hospitals.Public hospitals occupy a dominant position in China’s medical industry,Under the situation of new medical reform and the promotion of fully-covered health care,public hospitals are facing a common problem that the working capital operation is not smooth,especially for tertiary public hospitals in prefectural cities of central regions.Therefore,based on recent literature study of working capital management at home and abroad,combining with related concepts and basic theories,analysis has been made on the financial situation of BZ Hospital under the current environment.On the basis of historical financial data of BZ hospital,both vertical and horizontal comparison were done in addition to analysis on capital structure and sources.It is found that there are problems in cash management,accounts receivable,inventory,accounts payable and other aspects of management in BZ Hospital.These problems are caused by internal management weakness,debt management weakness,imperfect auxiliary supporting measures and other factors.Considering the current and future environment of the domestic medical market,combining with the reality of the hospital,optimization measures are taken to tackle problems in cash management,accounts receivable management,inventory management and accounts payable management.What’s more,improvements are made in aspects of the internal audit,digital integration platform for finance and business,financial risk early warning system and other comprehensive auxiliary safeguard measures in order to address both symptoms and root causes of working capital management problems of BZ Hospital.Through the research and analysis of the working capital management of BZ Hospital in the process of the new medical reform,the suggestions for improving the working capital management of BZ hospital are put forward.This study aims at solving or alleviating the structural contradictions existing in the development of public hospitals,and promoting the transformation of public hospitals into a quality and efficiency model through the innovation of hospital management.The significance of this research lies in: the comprehensive evaluation of BZ hospital working capital management efficiency by integration of corporate and hospital working capital management evaluation indexes and a feasible solution to enhance the level of BZ hospital working capital management and operation efficiency.At the same time,it broadens the application of working capital management in public hospitals,and provides a new research idea for the working capital management of hospitals in the same industry. |
