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论文编号：	6445
作者编号：	2120092648
上传时间：	2014/6/10 18:05:07
中文题目：	新财务制度下公立医院财务管理研究-以A医院为例
英文题目：	Research on public hospital financial management under the new system of financial----in A hospital as an example
指导老师：	王全喜教授
中文关键字：	公立医院；财务管理；新财务制度
英文关键字：	Public hospitals; The financial management ;The new financial system
中文摘要：	随着我国经济和社会的发展，医疗改革已经成为人们关注的热点问题。2009新一轮的医改启动以来，公立医院的公益性质已经逐步确立。2012年，我国实施新的《医院会计制度》和《医院财务管理制度》，公立医院面临新的环境以及发展机遇与挑战。目前，公立医院财务管理还存在预算管理、成本管理、内部控制、财务分析以及财务管理人员素质等问题。A医院是一家位于天津的三级甲等专科公立医院，近年来发展迅速，2013年实现收入合计3.14亿元，其中医院收入完成2.91亿元，同比增长均超过10%。但财务管理也面临许多问题，面对新环境如何做好新旧医院财务管理制度的衔接，解决财务管理中的瓶颈问题，成为A医院财务管理急需解决的课题。本文运用文献分析法、统计分析法、访谈研究法、案例结合理论研究法，从探讨公立医院财务管理相关理论入手，探讨公共产品理论，对公共产品的概念界定，阐述公共产品理论的主要观点；阐述公立医院财务管理概念、特征、目标和内容，并对我国相关研究文献进行综述。通过对我国公立医院财务管理现状分析，探讨我国公立医院财务管理的发展沿革，分析我国公立医院财务管理现状及主要存在的问题。深入研究我国公立医院的新财务管理制度，着重对新预算管理制度、新成本管理及核算制度、新内部控制制度进行研究。通过对A医院新制度前的财务管理现状和财务分析，剖析A医院新制度前财务管理中面临的财务基础管理问题、财务预算管理问题、成本费用管理问题、内部控制问题和财务管理人员素质问题。针对A医院新制度下财务管理中的问题，为 A医院预算管理机制的完善提供实践借鉴，为 A医院成本管理及核算体系的健全提供现实依据，提出加强A医院的内部控制，提升财务管理人员综合素质等建议，以强化A医院新财务管理。
英文摘要：	With China's economic and social development, the medical leather has become the hot issue by people. Since 2009, the launch of a new round of reform of public hospital public welfare nature has been gradually established. In 2012, the implementation of the new hospital accounting system and the system of hospital financial management, public hospital is facing a new environment and development opportunities and challenges. At present, the public hospital financial management is budget management, cost management, internal control, financial analysis and financial management personnel quality, etc. A hospital is A third rate in Tianjin college public hospital, has been developing rapidly in recent years, in 2013 total revenue of 314 million RMB, including hospital income 291million RMB, an increase of more than 10%. But financial management is also facing many problems, facing the new environment how to do the old and new cohesion of hospital financial management system, solve the bottleneck problems in financial management, become A hospital urgent subject financial management. In this paper, uses literature analysis, statistical analysis, interview method, case combining theory study, from the perspective of the public hospital financial management related theories, public product theory, the concept of public product definition, expounds the main ideas of the public goods theory. Public hospital financial management concepts, characteristics, objectives and content, and related research literature review to our country. Through the analysis about the present situation of our country public hospital financial management, discusses the development of our country public hospital financial management evolution, analysis our country public hospital financial management present situation and main existing problems. Further study of new financial management system of public hospitals in our country, emphatically to the new budget management system, a new cost accounting and management system, a new internal control system is studied. Through to the situation of financial management of A hospital before the new system and financial analysis, analysis of a new system of financial management of hospital based management problems faced by the financial, financial budget management, cost management, internal control and financial management personnel quality problems. In A hospital under the new system of financial management problems, put forward to perfect budget management mechanism to A hospital, A hospital cost accounting and management system, strengthen the internal control of A hospital, improve comprehensive quality and so on, to strengthen A hospital financial management.
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