發(fā)布時(shí)間：2018-01-17 00:17

  本文關(guān)鍵詞：新《醫(yī)院會(huì)計(jì)制度》對(duì)二級(jí)公立醫(yī)院的影響及對(duì)策　出處：《財(cái)政部財(cái)政科學(xué)研究所》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 公立醫(yī)院 會(huì)計(jì)改革 效果 建議

【摘要】：目前我國(guó)醫(yī)藥衛(wèi)生體制改革已經(jīng)進(jìn)入到攻堅(jiān)階段,隨著改革的逐步深入,與其配套的醫(yī)院會(huì)計(jì)制度改革也已經(jīng)全面推開(kāi)。醫(yī)院會(huì)計(jì)制度改革的實(shí)施,一方面是對(duì)新形勢(shì)下醫(yī)院會(huì)計(jì)工作的進(jìn)一步規(guī)范,另一方面也是為我國(guó)公共部門(mén)會(huì)計(jì)制度改革進(jìn)行前期鋪墊,積累經(jīng)驗(yàn)。新制度出臺(tái)并在全國(guó)施行以來(lái),各項(xiàng)工作逐步走向正軌,新制度的影響也逐步體現(xiàn)在了醫(yī)院運(yùn)行管理的各個(gè)方面。本文旨在通過(guò)對(duì)樣本醫(yī)院數(shù)據(jù)及運(yùn)行狀況的研究,發(fā)現(xiàn)新制度對(duì)二級(jí)公立醫(yī)院財(cái)務(wù)狀況產(chǎn)生了哪些影響,借以尋求醫(yī)院財(cái)務(wù)以及醫(yī)院管理的發(fā)展方向,提出工作建議,促進(jìn)醫(yī)院發(fā)展。同時(shí),也借助對(duì)新制度在二級(jí)醫(yī)院的執(zhí)行效果的研究,為我國(guó)公共部門(mén)會(huì)計(jì)改革提供更多的經(jīng)驗(yàn)數(shù)據(jù)。本文主要采用實(shí)地調(diào)研與數(shù)據(jù)分析相結(jié)合的方法開(kāi)展研究。選取北京市某區(qū)縣下屬9家二級(jí)公立醫(yī)院作為樣本展開(kāi)調(diào)研和分析。研究分為兩個(gè)階段,第一個(gè)階段主要對(duì)各樣本醫(yī)院在新制度運(yùn)行過(guò)程中出現(xiàn)的問(wèn)題及應(yīng)對(duì)方法開(kāi)展實(shí)地調(diào)研。第二個(gè)階段是對(duì)新制度運(yùn)行一年后的各項(xiàng)數(shù)據(jù)及分析指標(biāo)進(jìn)行匯總,通過(guò)對(duì)這些數(shù)據(jù)的分析得出結(jié)論、尋找對(duì)策。根據(jù)我國(guó)經(jīng)濟(jì)環(huán)境的發(fā)展以及各項(xiàng)改革的推進(jìn)等一些因素的影響,新醫(yī)院會(huì)計(jì)制度針對(duì)醫(yī)院的業(yè)務(wù)特點(diǎn)對(duì)原有制度進(jìn)行了大幅度的修訂,研究數(shù)據(jù)顯示,執(zhí)行新制度基本達(dá)到了醫(yī)院會(huì)計(jì)制度改革的預(yù)期目標(biāo),這主要表現(xiàn)在新制度的對(duì)醫(yī)院會(huì)計(jì)的五個(gè)重大改革方向上。首先,新制度的實(shí)施,解決了醫(yī)院資產(chǎn)不實(shí)的問(wèn)題,還原了醫(yī)院資產(chǎn)的真實(shí)狀況。其次,新制度的實(shí)施使醫(yī)院各項(xiàng)收入支出的配比更加合理。第三,現(xiàn)金流量表使醫(yī)院管理層對(duì)本院資金狀況有了更加具體的了解。第四,完善的報(bào)表體系全方位的體現(xiàn)出了醫(yī)院整體的財(cái)務(wù)狀況、經(jīng)營(yíng)狀況、現(xiàn)金流量、財(cái)政收支情況的信息,增強(qiáng)了醫(yī)院會(huì)計(jì)報(bào)表的可用性。最后,新制度幫助醫(yī)院建立了一套完整的成本管理體系框架,幫助醫(yī)院加強(qiáng)了成本數(shù)據(jù)的收集和分析。面對(duì)新制度實(shí)施后所產(chǎn)生的各種有利或不利的影響,如何發(fā)揮自身優(yōu)勢(shì),化解不利因素,完善管理,促進(jìn)醫(yī)院發(fā)展,將是未來(lái)一段時(shí)期內(nèi)醫(yī)院管理層乃至政府管理部門(mén)關(guān)注的焦點(diǎn)。本文以會(huì)計(jì)改革對(duì)醫(yī)院的影響為基礎(chǔ),對(duì)醫(yī)院的日常管理及發(fā)展方向提出了幾點(diǎn)建議。對(duì)于醫(yī)院的財(cái)務(wù)部門(mén)來(lái)說(shuō),要加強(qiáng)醫(yī)院資金管理,完善醫(yī)院的成本管理工作,健全醫(yī)院的財(cái)務(wù)評(píng)價(jià)體系。從醫(yī)院管理的角度來(lái)看,醫(yī)院要加強(qiáng)藥品管理,做好物資管理,積極推進(jìn)信息化建設(shè),同時(shí)不能忽視會(huì)計(jì)人才隊(duì)伍的建設(shè)。新制度的實(shí)施,為醫(yī)院發(fā)展搭建了一個(gè)更加堅(jiān)實(shí)的平臺(tái),使醫(yī)院更清晰準(zhǔn)確的了解本院的財(cái)務(wù)狀況,根據(jù)自身情況擬定未來(lái)發(fā)展戰(zhàn)略。同時(shí),醫(yī)院會(huì)計(jì)制度改革的順利實(shí)施,也為我國(guó)公共部門(mén)會(huì)計(jì)改革奠定了良好的基礎(chǔ),將會(huì)使改革的進(jìn)程更加順利。
[Abstract]:At present, the reform of the medical and health system in China has entered into a critical stage. With the deepening of the reform, the reform of the hospital accounting system has been pushed forward in an all-round way. The implementation of the reform of the hospital accounting system has been carried out. On the one hand, it is to further standardize the hospital accounting work under the new situation, on the other hand, it is also to pave the way for our country's public sector accounting system reform in the early stage, accumulate experience. The new system is gradually reflected in all aspects of hospital operation and management. This paper aims to study the sample hospital data and operation status. Find out what influence the new system has on the financial situation of the second level public hospital, in order to seek the development direction of hospital finance and hospital management, put forward the work suggestion, promote the hospital development. At the same time. Also with the aid of the new system in the second-level hospital implementation of the study. This paper mainly adopts the method of combining field investigation and data analysis to carry out the research. Nine second-level public hospitals in a certain district and county of Beijing are selected as sample exhibition. Research and analysis. The research is divided into two stages. The first stage mainly carries on the field investigation to each sample hospital in the new system operation process question and the countermeasure method. The second stage is carries on the summary to the new system one year later each data and the analysis index. Through the analysis of these data to draw conclusions, looking for countermeasures. According to the development of our economic environment and the promotion of various reforms and other factors. The new hospital accounting system has greatly revised the original system according to the characteristics of hospital business. The research data show that the implementation of the new system basically achieved the expected goal of hospital accounting system reform. First, the implementation of the new system has solved the problem of false hospital assets and restored the real situation of hospital assets. The implementation of the new system makes the proportion of hospital income and expenditure more reasonable. Third, the statement of cash flow makes the hospital management have a more specific understanding of the hospital's capital situation. 4th. Perfect report system reflects the overall financial situation, operating status, cash flow, financial income and expenditure information, and enhance the availability of hospital accounting statements. The new system helps the hospital to establish a complete cost management system framework, and helps the hospital to strengthen the collection and analysis of cost data. How to give full play to their own advantages, resolve adverse factors, improve management, and promote the development of hospitals. It will be the focus of the hospital management and even the government management department in the future. This paper is based on the impact of the accounting reform on the hospital. For the financial department of the hospital, it is necessary to strengthen the management of hospital funds and improve the cost management of the hospital. From the perspective of hospital management, hospitals should strengthen drug management, do a good job of material management, and actively promote information construction. At the same time, we can not ignore the construction of accounting talent team. The implementation of the new system for the development of the hospital to build a more solid platform, so that the hospital more clearly and accurately understand the financial situation of the hospital. At the same time, the smooth implementation of hospital accounting system reform has laid a good foundation for our country's public sector accounting reform, which will make the reform process more smooth.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：R197.322

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李月英,劉宏偉;醫(yī)院會(huì)計(jì)制度改革的必要性[J];內(nèi)蒙古科技與經(jīng)濟(jì);2005年03期

2 梁林娜;完善《醫(yī)院會(huì)計(jì)制度》的幾點(diǎn)建議[J];衛(wèi)生軟科學(xué);2005年01期

3 雒敏;;試論現(xiàn)行醫(yī)院會(huì)計(jì)制度中存在的問(wèn)題及對(duì)策[J];現(xiàn)代醫(yī)藥衛(wèi)生;2006年06期

4 鐘煌;;略論醫(yī)院會(huì)計(jì)制度的改革趨勢(shì)[J];中國(guó)醫(yī)院管理;2006年02期

5 王捷;;現(xiàn)行醫(yī)院會(huì)計(jì)制度有待進(jìn)一步完善[J];青島醫(yī)藥衛(wèi)生;2006年03期

6 李志榮;管勇;;談醫(yī)院會(huì)計(jì)制度與會(huì)計(jì)核算的改進(jìn)與完善[J];青島醫(yī)藥衛(wèi)生;2006年04期

7 薛宗峰;;淺述現(xiàn)行醫(yī)院會(huì)計(jì)制度[J];實(shí)用醫(yī)技雜志;2006年16期

8 祁小薇;;淺析《醫(yī)院會(huì)計(jì)制度》的改進(jìn)[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2006年S2期

9 范化;;醫(yī)院會(huì)計(jì)制度的探討[J];現(xiàn)代醫(yī)院;2006年11期

10 蘇偉;;淺談現(xiàn)行醫(yī)院會(huì)計(jì)制度存在的問(wèn)題及改進(jìn)措施[J];南京醫(yī)科大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2006年04期

相關(guān)會(huì)議論文 前10條

1 李愛(ài)清;孫艷紅;;醫(yī)院會(huì)計(jì)制度改革考慮[A];湖南省衛(wèi)生經(jīng)濟(jì)與信息學(xué)會(huì)第一屆理事會(huì)第二次會(huì)議暨第一次學(xué)術(shù)年會(huì)專輯[C];2010年

2 鐘麗華;鄧婷;;試論醫(yī)院會(huì)計(jì)制度研究[A];湖南省衛(wèi)生經(jīng)濟(jì)與信息學(xué)會(huì)第一屆理事會(huì)第二次會(huì)議暨第一次學(xué)術(shù)年會(huì)專輯[C];2010年

3 胡翔;;醫(yī)院會(huì)計(jì)制度改革研究[A];湖南省衛(wèi)生經(jīng)濟(jì)與信息學(xué)會(huì)第一屆理事會(huì)第二次會(huì)議暨第一次學(xué)術(shù)年會(huì)專輯[C];2010年

4 江南;;醫(yī)院會(huì)計(jì)制度改革研究[A];湖南省衛(wèi)生經(jīng)濟(jì)與信息學(xué)會(huì)第一屆理事會(huì)第二次會(huì)議暨第一次學(xué)術(shù)年會(huì)專輯[C];2010年

5 劉欣敏;;醫(yī)院會(huì)計(jì)制度改革研究[A];湖南省衛(wèi)生經(jīng)濟(jì)與信息學(xué)會(huì)第一屆理事會(huì)第二次會(huì)議暨第一次學(xué)術(shù)年會(huì)專輯[C];2010年

6 肖雪梅;;論現(xiàn)行《醫(yī)院會(huì)計(jì)制度》存在問(wèn)題及改進(jìn)意見(jiàn)[A];湖南省衛(wèi)生經(jīng)濟(jì)學(xué)會(huì)第四屆理事會(huì)第八次會(huì)議暨第二十三次學(xué)術(shù)年會(huì)專輯[C];2009年

7 劉群力;;關(guān)于完善《醫(yī)院會(huì)計(jì)制度》的思考[A];湖南省衛(wèi)生經(jīng)濟(jì)學(xué)會(huì)第四屆理事會(huì)第八次會(huì)議暨第二十三次學(xué)術(shù)年會(huì)專輯[C];2009年

8 安永華;;完善現(xiàn)行《醫(yī)院會(huì)計(jì)制度》的相關(guān)建議[A];湖南省衛(wèi)生經(jīng)濟(jì)與信息學(xué)會(huì)第一屆理事會(huì)第二次會(huì)議暨第一次學(xué)術(shù)年會(huì)專輯[C];2010年

9 王衛(wèi)紅;;完善現(xiàn)行《醫(yī)院會(huì)計(jì)制度》的建議[A];2006年度中國(guó)總會(huì)計(jì)師優(yōu)秀論文選[C];2007年

10 廖大穎;;淺談醫(yī)院會(huì)計(jì)制度[A];湖南省衛(wèi)生經(jīng)濟(jì)學(xué)會(huì)第四屆理事會(huì)第八次會(huì)議暨第二十三次學(xué)術(shù)年會(huì)專輯[C];2009年

相關(guān)重要報(bào)紙文章 前10條

1 專題策劃 丁靜 郝新華;新《醫(yī)院會(huì)計(jì)制度》發(fā)布倒計(jì)時(shí)讀秒[N];財(cái)會(huì)信報(bào);2010年

2 本報(bào)記者 羅晶晶;侯常敏:新醫(yī)院會(huì)計(jì)制度問(wèn)世的親歷者[N];中國(guó)會(huì)計(jì)報(bào);2011年

3 楚遵杰;新醫(yī)院會(huì)計(jì)制度應(yīng)加強(qiáng)固定資產(chǎn)會(huì)計(jì)核算[N];財(cái)會(huì)信報(bào);2013年

4 本報(bào)記者 楊雪;醫(yī)院會(huì)計(jì)制度 蛻變[N];中國(guó)會(huì)計(jì)報(bào);2009年

5 劉志耕;對(duì)新修訂《醫(yī)院會(huì)計(jì)制度》的建議[N];中國(guó)稅務(wù)報(bào);2010年

6 本報(bào)記者 丁靜;醫(yī)院會(huì)計(jì)制度改革為醫(yī)改鋪路[N];財(cái)會(huì)信報(bào);2011年

7 郭繼宏;新《醫(yī)院會(huì)計(jì)制度》的十大亮點(diǎn)[N];中國(guó)會(huì)計(jì)報(bào);2011年

8 本報(bào)記者 李一碩;廣西新醫(yī)院會(huì)計(jì)制度實(shí)施成效初顯[N];中國(guó)會(huì)計(jì)報(bào);2013年

9 本報(bào)記者 羅晶晶 謝小紅;醫(yī)院會(huì)計(jì)制度改革亮點(diǎn)紛呈[N];中國(guó)會(huì)計(jì)報(bào);2011年

10 四川大學(xué)華西醫(yī)院 張進(jìn);現(xiàn)行醫(yī)院會(huì)計(jì)制度需要修改[N];健康報(bào);2008年

相關(guān)碩士學(xué)位論文 前6條

1 葉東;新《醫(yī)院會(huì)計(jì)制度》實(shí)施問(wèn)題研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2012年

2 劉媛媛;關(guān)于醫(yī)院會(huì)計(jì)制度改革的探討[D];西南財(cái)經(jīng)大學(xué);2010年

3 李小波;基于新醫(yī)院會(huì)計(jì)制度下成本費(fèi)用管理的研究[D];安徽財(cái)經(jīng)大學(xué);2014年

4 莫婕;基于新《醫(yī)院會(huì)計(jì)制度》下的財(cái)務(wù)分析研究[D];廣西大學(xué);2012年

5 張偉;新《醫(yī)院會(huì)計(jì)制度》下的財(cái)務(wù)報(bào)告研究[D];華中師范大學(xué);2012年

6 李彤琳;新《醫(yī)院會(huì)計(jì)制度》對(duì)二級(jí)公立醫(yī)院的影響及對(duì)策[D];財(cái)政部財(cái)政科學(xué)研究所;2013年

，

本文編號(hào)：1435468