本文關(guān)鍵詞：遼寧F市中心醫(yī)院財務(wù)風(fēng)險管理診斷　出處：《遼寧工程技術(shù)大學(xué)》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 財務(wù)風(fēng)險 財務(wù)風(fēng)險管理

【摘要】：隨著新醫(yī)療改革政策的出臺和逐步深入,國家以財政撥款形式對醫(yī)療的投入重點開始發(fā)生轉(zhuǎn)變,主要表現(xiàn)由原有對醫(yī)療機(jī)構(gòu)救治制度和救治設(shè)施的支持,轉(zhuǎn)變?yōu)閷︶t(yī)療體系中起重要作用的基層醫(yī)療衛(wèi)生機(jī)構(gòu)或者公共衛(wèi)生服務(wù)機(jī)構(gòu)的投入。由于財政資金的投向發(fā)生了重大變化,因此,長期處于醫(yī)療體系中較高等級的三級甲等公立醫(yī)院所面臨的經(jīng)營運作環(huán)境也發(fā)生了巨大變化。為保證其正常的運作,自行籌集資金滿足醫(yī)院經(jīng)營和運作過程的資金需求,逐漸成為三級甲等醫(yī)院日常運作資金的一個重要來源。即“舉債經(jīng)營”將成為三級甲等醫(yī)院經(jīng)營運作的模式之一,財務(wù)風(fēng)險油然而生 本文通過對F市中心醫(yī)院財務(wù)風(fēng)險管理問題進(jìn)行梳理,根據(jù)新醫(yī)改制度,采用文獻(xiàn)法以及定性與定量相結(jié)合的研究方法。首先,介紹本文的選題背景和意義,對國內(nèi)外醫(yī)院財務(wù)風(fēng)險管理的相關(guān)研究觀點進(jìn)行文獻(xiàn)回顧。其次,對遼寧F市中心醫(yī)院財務(wù)風(fēng)險現(xiàn)狀中存在的問題進(jìn)行歸納和總結(jié)。主要包括會計系統(tǒng)財務(wù)風(fēng)險和非會計系統(tǒng)財務(wù)風(fēng)險,從固定資產(chǎn)管理、籌資、投資及營運資金、內(nèi)控、成本核算和預(yù)算等方面形成的財務(wù)風(fēng)險問題進(jìn)行系統(tǒng)闡述。結(jié)合其內(nèi)、外部財務(wù)環(huán)境因素所造成的資產(chǎn)管理不規(guī)范、缺乏內(nèi)部監(jiān)督、財務(wù)人員素質(zhì)缺陷等財務(wù)風(fēng)險問題進(jìn)行分析,旨在為F市中心醫(yī)院財務(wù)風(fēng)險管理診斷提供理論支持,以此作為本診斷課題的研究基礎(chǔ)。再次,針對F市中心醫(yī)院財務(wù)風(fēng)險管理的現(xiàn)階段存在的問題,提出改進(jìn)方案和措施。主要包括資金拓展、提高預(yù)算執(zhí)行可行性、開展全面核算、加強(qiáng)內(nèi)外部監(jiān)督、建立財務(wù)總監(jiān)制、運用財務(wù)風(fēng)險管理技術(shù)等。通過本文研究,得出通過強(qiáng)化內(nèi)部控制以及最終依賴相關(guān)責(zé)任人素質(zhì)的提高防范潛在財務(wù)風(fēng)險的結(jié)論,對新醫(yī)改制度下我國類似性質(zhì)醫(yī)院進(jìn)行財務(wù)風(fēng)險控制具有參考價值。
[Abstract]:With the introduction and gradual deepening of the new medical reform policy, the state began to change the focus of medical investment in the form of financial allocations, mainly by the original medical institutions to support the treatment system and treatment facilities. The investment of primary health care institutions or public health service institutions, which play an important role in the medical system, has changed greatly as a result of the major changes in the investment of financial funds. Grade 3A Public Hospital, which has been in the medical system for a long time, has been faced with great changes in the operating environment. In order to ensure its normal operation. To raise funds on their own to meet the financial needs of the hospital operation and operation process. It has gradually become an important source of capital for the daily operation of Grade 3A Hospital. That is, "borrowing money" will become one of the operating modes of Grade 3A Hospital, and financial risks arise spontaneously. This article through the F city center hospital financial risk management problem combing, according to the new medical reform system, uses the literature method and the qualitative and quantitative combination research method. First, introduces the topic background and the significance of this article. Domestic and foreign hospital financial risk management related research points of literature review. Secondly. This paper sums up and summarizes the problems existing in the present situation of financial risk in Liaoning F city center hospital, mainly includes accounting system financial risk and non-accounting system financial risk, management of fixed assets, financing. Investment and working capital, internal control, cost accounting and budget and other aspects of the financial risk issues are systematically expounded. Combined with the external financial environment factors caused by the non-standard asset management, lack of internal supervision. Financial personnel quality defects and other financial risk issues are analyzed in order to provide theoretical support for the diagnosis of financial risk management in F city center hospital. In view of the existing problems of financial risk management in F city center hospital at the present stage, this paper puts forward the improvement scheme and measures, mainly including fund expansion, improving the feasibility of budget implementation, carrying out comprehensive accounting, strengthening internal and external supervision. Through the research of this paper, we can get the conclusion that the internal control and the quality of the relevant responsible person can be improved to prevent the potential financial risk by strengthening the internal control and ultimately relying on the quality of the relevant responsible person. It has reference value for financial risk control of similar hospitals in China under the new medical reform system.
【學(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：R197.322

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本文編號：1389347