【摘要】：在這項(xiàng)新的醫(yī)療改革的任務(wù)當(dāng)中，，公立醫(yī)院的財(cái)務(wù)管理的改革是改革任務(wù)中的重中之重，是順利完成新醫(yī)改其他各項(xiàng)改革的基石。在新的醫(yī)療改革計(jì)劃下，逐步提高公立醫(yī)院的財(cái)務(wù)管理系統(tǒng)，包括公立醫(yī)院的會(huì)計(jì)制度、內(nèi)外控制制度、固定資產(chǎn)管理制度、預(yù)算管理制度、成本管理制度等等；認(rèn)真編制財(cái)務(wù)預(yù)算并嚴(yán)格執(zhí)行、吸取先進(jìn)技術(shù)強(qiáng)化財(cái)務(wù)成本核算；加強(qiáng)公立醫(yī)院的內(nèi)外審計(jì)力度，加強(qiáng)對(duì)公立醫(yī)院的各個(gè)業(yè)務(wù)流程的監(jiān)督力度；改進(jìn)財(cái)務(wù)分析和財(cái)務(wù)報(bào)告體系以及公立醫(yī)院的財(cái)務(wù)指標(biāo)體系。 本文針對(duì)公立醫(yī)院財(cái)務(wù)管理問題進(jìn)行研究，首先對(duì)新醫(yī)療改革的背景進(jìn)行分析，明確本文研究的意義和目的，總結(jié)國內(nèi)外對(duì)醫(yī)院財(cái)務(wù)管理的問題的研究現(xiàn)狀，確定本文研究的思路和方法。然后，明確本文公立醫(yī)院的涵義，明確公立醫(yī)院財(cái)務(wù)管理的含義。接著，對(duì)新醫(yī)改下，公立醫(yī)院財(cái)務(wù)管理的改革要求進(jìn)行具體分析，包括歷年來中國公立醫(yī)院改革進(jìn)程、新醫(yī)改政策的主要內(nèi)容、國外公立醫(yī)院改革管理的經(jīng)驗(yàn)及啟示、以及新醫(yī)改下公立醫(yī)院財(cái)務(wù)管理的改革要求。本文重點(diǎn)以A公立醫(yī)院財(cái)務(wù)管理存在的問題進(jìn)行分析，并為A公立醫(yī)院改善財(cái)務(wù)管理問題提出建議及措施。
[Abstract]:In this new task of health care reform, the reform of financial management in public hospitals is the most important task of the reform, and it is the cornerstone of the successful completion of other reforms of the new health care reform. Under the new medical reform plan, the financial management system of public hospitals should be gradually improved, including accounting system, internal and external control system, fixed assets management system, budget management system, cost management system and so on. Conscientiously draw up the financial budget and strictly implement it, absorb the advanced technology to strengthen the financial cost accounting, strengthen the internal and external audit of the public hospital, and strengthen the supervision of the various business processes of the public hospital. Improve the financial analysis and financial reporting system and the financial index system of public hospitals. This paper studies the financial management of public hospitals. First of all, it analyzes the background of the new medical reform, clarifies the significance and purpose of this study, and summarizes the research status of hospital financial management at home and abroad. Determine the ideas and methods of this paper. Then, clear the meaning of public hospitals, clear the meaning of financial management of public hospitals. Then, under the new medical reform, the reform requirements of public hospital financial management are analyzed concretely, including the reform process of Chinese public hospital over the years, the main contents of the new medical reform policy, the experience and enlightenment of foreign public hospital reform management. And the new medical reform under the public hospital financial management reform requirements. This paper focuses on the analysis of the problems existing in the financial management of A public hospitals, and puts forward some suggestions and measures for improving the financial management of A public hospitals.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：R197.3;F275

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