【作者】 高颖；

【导师】 宋效中；

【作者基本信息】 燕山大学 ， 行政管理， 2009， 硕士

【摘要】 本文研究的主要目的是针对目前我国公立医院财务管理问题频发提出改进措施及优化方法。在对国内外研究发展现状进行阐述和分析的基础上,结合近年来我国公立医院所处的财务环境,从管理学的角度,对我国公立医院财务管理过程中产生的问题进行深入剖析,并提出各项改进措施和优化方法。首先,介绍本文的选题背景和意义,对国内外医院财务管理的相关研究观点进行文献回顾,并总结不足。系统阐述我国公立医院财务管理的内容、职能、原则、特征,并对其内外部财务环境及所形成的财务关系进行讨论,旨在为公立医院财务管理研究提供理论支持,以此作为本课题的研究基础。其次,对我国公立医院财务管理过程中存在的问题进行归纳、总结、分析。主要包括:财务预算缺乏刚性约束、药品折扣和医疗欠费导致收支失真、成本核算不完全、医疗设备闲置等问题引起的固定资产管理不规范、缺乏内外部监督、财务人员素质缺陷等问题。再次,针对我国公立医院财务管理现阶段存在问题,提出改进措施。主要包括:提高预算执行可行性、落实司药管理、妥善处理医疗欠费、开展全面核算、规划医疗设备、加强内外部监督、建立财务总监制等。最后,为进一步完善公立医院财务管理,提出各项优化方法。重点在于优化财务管理组织结构和业务流程,并利用层次分析法构建财务管理评价系统。更多还原

【Abstract】 The main purpose of this paper is to find out ways for improving China’s chaotic financial management of public hospitals. This paper goes deep into the problem occurred in our public hospitals financial management and also raises a suggestion our public hospitals as the main body of financial management should take the initiative to improve which are based on the explanation and analysis of research status home and abroad and the reform‘s development steps in recent years.First of all, this article introduces the background and significance of the topic, reviews relevant research literature for hospital financial management home and abroad and sum up its shortcomings. Elaborate the content of public hospitals’financial management, its functions, principles, features, and discuss its external environment, internal environment and the formation of the financial relationship, aimed at theory supporting for the research of public hospitals financial management and as this base of the research.Second, sum up and analysis the existing problems of China’s public hospital financial management. Including: lack of rigid constraints for financial budget, drugs discount , medical payments arrears lead to distortion, incomplete cost, the non-standard management of fixed assets for medical equipment margin and other issues arising from the lack of internal and external supervision, the limited quality of financial staff.Once again, propose the improvement measures for our public hospital financial management problems at the present stage. Including: increase the feasibility of budget implementing, properly handle the medical arrears, to carry out a comprehensive accounting, medical equipment planning, to strengthen internal and external oversight, the establishment of the system, such as Chief Financial Officer. Finally, propose optimized methods to improve management of public hospital. Optimize financial manage organization and the operation flow, and using Analytical Hierar-chy Process(AHP) construct evaluation system of financial management.更多还原