【作者】 刘静；

【导师】 梁戈夫；

【作者基本信息】 广西大学 ， 工商管理， 2012， 硕士

【摘要】 我国医改新方案的逐渐推行与普及,我国的医疗卫生体制改革发展到了关键时期。经营体制的改革、医院会计准则与制度的改变,给医院经营管理及医院财务管理迎来新的机遇和挑战。在医改新形势下,医院需要不断对自身进行调整以适应环境的变化,那么对医院经营、财务状况全面的诊断、评价,逐渐在医院的经营管理中发挥着举足轻重的作用。对医院当前经营、财务状况的准确评估是医院制定经营方针策略的首要前提。所有的医院,都应该学会怎样去预测、评估医疗市场、怎样去评价医院自身的状况,进而制定出符合医院实际情况的医院经营方针与策略,并将具体方针、策略推行下去。本文以一家县级二甲医院(RY医院)为例,采集该院最近三年的经营、财务以及内外环境的相关数据,运用财务报表分析法、盈亏平衡分析法、五性分析及雷达图分析法等,除了对RY医院进行全面、综合的财务诊断,还对RY医院成本管理制度进行补充分析,找到制约医院发展的根本原因,寻求新的经济增长点。提出加强资金管理,防范经营风险；加强固定资产管理,建立健全固定资产清查制度；加强药品、库存物资管理,降低采购成本；完善成本核算管理制度,建立健全成本核算指标体系；加强医院内部控制制度建设,建立医院财务绩效评价体系等建议,完善医院经营管理体制,提高医院财务管理水平,提升医院发展的空间。更多还原

【Abstract】 By the new medical reform plan promoted and gradually popular in our country, our medical and healthcare system reform reaches a critical point. The reform of the management system and the hospital accounting standards and system, make the hospital management and hospital financial management in the new opportunities and challenges. In the new situation of medical reform, the hospital should adjust itself to adapt to the changing environment. Then a comprehensive diagnosis and evaluation on the hospital management and financial status, will play a pivotal role in the hospital operation management gradually. The first step of formulating management improvement plan is the accurate diagnosis and evaluation to the current situation of hospital. All hospitals should learn how to predict, evaluate the medical market, the status of the hospitals themselves, and then work out the hospital management policies and the strategies accord with the actual situation of the hospitals, and how to put them into practice and so on.In this article take a country secondary level hospital (RY hospital) as the example, collecting the most recent three years related data of operations, finance and internal and external environment. Make a comprehensive, integrated financial diagnosis to the RY hospital by financial statements analysis, Break-even analysis, five abilities analysis and radar chart analysis, and the RY hospital cost management system for additional analysis. Find the fundamental reason for restricting the development of the hospital to seek new economic growth point. Put forward suggestions that strengthen fund management, guard against operational risks, strengthen fixed assets management, build up and perfect the inspection system of fixed assets, strengthen drug and inventory management, reduce the purchase costs, perfect cost management system, build up and perfect cost accounting target system, strengthen hospital internal control system, build up hospital financial performance evaluation system and so on. To perfect hospital operation and management system, advance financial management level, promote the development of the hospital.更多还原