本文關(guān)鍵詞：某公立醫(yī)院基本建設(shè)項(xiàng)目財(cái)務(wù)管理的改進(jìn)研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來(lái),隨著醫(yī)療體制改革的推進(jìn),醫(yī)療市場(chǎng)格局日趨多元化,競(jìng)爭(zhēng)日益加劇。面對(duì)新情況、新形勢(shì),公立醫(yī)院為求生存、謀發(fā)展,投入大量資金用于基本建設(shè)項(xiàng)目以改善醫(yī)療環(huán)境、提高醫(yī)療衛(wèi)生服務(wù)水平。由于醫(yī)院基本建設(shè)項(xiàng)目具有建設(shè)周期長(zhǎng)、資金需求量大、綜合性強(qiáng)等特點(diǎn),因此,必須做好醫(yī)院基本建設(shè)項(xiàng)目財(cái)務(wù)管理工作,嚴(yán)格控制建設(shè)成本,節(jié)約資金,提高基本建設(shè)項(xiàng)目的投資收益,以促進(jìn)醫(yī)療衛(wèi)生事業(yè)的改革與可持續(xù)發(fā)展。作為現(xiàn)代醫(yī)院管理的核心內(nèi)容之一,財(cái)務(wù)管理水平的高低直接影響公立醫(yī)院的核心競(jìng)爭(zhēng)力。但是,目前許多醫(yī)院忽視基本建設(shè)項(xiàng)目財(cái)務(wù)管理工作,導(dǎo)致財(cái)務(wù)成本管控不力,項(xiàng)目“超投資、超概算、超標(biāo)準(zhǔn)”現(xiàn)象嚴(yán)重,管理職能缺位等問(wèn)題頻現(xiàn),嚴(yán)重阻礙了醫(yī)院的健康發(fā)展,又造成國(guó)家社會(huì)經(jīng)濟(jì)資源的浪費(fèi)。因此,我國(guó)公立醫(yī)院應(yīng)當(dāng)在自身的發(fā)展中不斷完善基本建設(shè)項(xiàng)目財(cái)務(wù)管理制度。本文從國(guó)內(nèi)外對(duì)公立醫(yī)院基本建設(shè)項(xiàng)目財(cái)務(wù)管理的研究現(xiàn)狀出發(fā),對(duì)公立醫(yī)院基本建設(shè)項(xiàng)目財(cái)務(wù)管理的相關(guān)理論進(jìn)行了闡述,并對(duì)財(cái)務(wù)管理在基本建設(shè)項(xiàng)目管理中的重要作用進(jìn)行了分析。在理論分析之外,本文還結(jié)合某公立醫(yī)院的實(shí)際案例,對(duì)如何改進(jìn)公立醫(yī)院基本建設(shè)項(xiàng)目財(cái)務(wù)管理進(jìn)行了研究。某公立醫(yī)院是衛(wèi)生部直屬大型綜合性醫(yī)院,醫(yī)院自開(kāi)診以來(lái),穩(wěn)步發(fā)展的同時(shí)完成了規(guī)�；ㄔO(shè)。近年來(lái),為了滿足不斷增長(zhǎng)的醫(yī)療需求,醫(yī)院基本建設(shè)項(xiàng)目投資規(guī)模也隨之增加,如何最大化醫(yī)院基本建設(shè)項(xiàng)目的投資收益,更好地服務(wù)于廣大病患與社會(huì),成為當(dāng)前醫(yī)院基本建設(shè)項(xiàng)目財(cái)務(wù)管理工作面臨的主要問(wèn)題。開(kāi)展基本建設(shè)項(xiàng)目財(cái)務(wù)管理的改進(jìn)研究,對(duì)于增強(qiáng)財(cái)務(wù)工作在醫(yī)院基本建設(shè)項(xiàng)目全過(guò)程管理中的職能作用,提高財(cái)務(wù)成本管控與風(fēng)險(xiǎn)防范能力具有重要意義。采用案例研究法,本文著重分析了某公立醫(yī)院基本建設(shè)項(xiàng)目財(cái)務(wù)管理的現(xiàn)狀及其成因�；谀彻⑨t(yī)院基本建設(shè)項(xiàng)目在債務(wù)風(fēng)險(xiǎn)、資金管理及內(nèi)部控制等方面存在的問(wèn)題,本文提出相應(yīng)的改進(jìn)與優(yōu)化建議,充分發(fā)揮財(cái)務(wù)管理在基本建設(shè)項(xiàng)目中的監(jiān)督與控制作用,有效防范資金風(fēng)險(xiǎn),合理控制工程成本,最終提高基本建設(shè)項(xiàng)目的投資效益。
[Abstract]:In recent years, with the development of medical system reform, medical market structure has become increasingly diversified, intensifying competition. Facing the new situation, the new situation, the public hospital for survival, development, invest a lot of money for basic construction projects to improve the medical environment, improve the level of medical and health services. The hospital items of basic construction has long construction period and the demand for funds, characteristics, integrated and strong therefore, must strengthen the financial management of basic construction project of hospital, and strictly control the construction cost, save money, improve the construction project investment income, to promote health care reform and sustainable development. As one of the core contents of modern hospital management, the level of financial management directly affect the core competitiveness of public hospitals. However, at present many hospitals ignore basic construction project financial management, resulting in financial cost control Poor project "super investment, super, super standard" phenomenon is serious, frequent lack of management functions and other issues, has seriously hindered the healthy development of the hospital, but also caused the waste of resources of national economy and society. Therefore, it should be in its own development and constantly improve the basic construction project financial management system of public hospitals in China. The research status of the from the domestic and foreign financial management of public hospital basic construction project, expounds the related theories on the financial management of public hospital basic construction project, and the important role of financial management in construction project management is analyzed. In the theoretical analysis, this paper also combined with the actual case of a public hospital, on how to improve public hospital basic construction project financial management is studied. A public hospital is directly under the Ministry of health in large general hospital, the hospital since its debut, steady development At the same time, the scale of the construction. In recent years, in order to meet the increasing needs of medical treatment, hospital items of basic construction investment scale is increasing, how to maximize the hospital basic construction project investment, provide better service for patients and society, has become a major problem facing the current financial management of basic construction project of the hospital. Study on improvement of financial management of basic construction projects, to strengthen the functions of the financial work in the whole process of project management of basic construction in the hospital, which is of great significance in improving the financial cost control and risk prevention ability. By using case study method, this paper analyzes the present situation and causes of the financial management of a public hospital basic construction project of a public hospital. The basic construction project in debt risk based on the existing financial management and internal control problems, this paper puts forward the corresponding improvement And optimization suggestions, we should give full play to the role of financial management in the supervision and control of capital construction projects, effectively prevent capital risks, reasonably control project costs, and ultimately improve the investment efficiency of capital construction projects.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：R197.322;F285

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