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H醫(yī)院特色經(jīng)營(yíng)與財(cái)務(wù)戰(zhàn)略的耦合效應(yīng)研究

發(fā)布時(shí)間:2018-07-07 07:37

  本文選題:公立醫(yī)院 + 特色經(jīng)營(yíng); 參考:《浙江財(cái)經(jīng)大學(xué)》2014年碩士論文


【摘要】:醫(yī)療衛(wèi)生事業(yè)是重大民生問(wèn)題,不僅關(guān)系億萬(wàn)人民的健康,也維系著千家萬(wàn)戶(hù)的幸福。醫(yī)療服務(wù)體系的建設(shè)和完善是醫(yī)療衛(wèi)生事業(yè)的重中之重,而我國(guó)的醫(yī)療服務(wù)體系以公立醫(yī)院為主導(dǎo),公立醫(yī)院的改革、發(fā)展與完善是醫(yī)療衛(wèi)生事業(yè)建設(shè)的重要環(huán)節(jié)之一。2006年,我國(guó)啟動(dòng)新一輪的醫(yī)療衛(wèi)生體制改革,公立醫(yī)院改革也作為其中重要的一項(xiàng)內(nèi)容被提上日程。隨后,與醫(yī)院財(cái)務(wù)管理相關(guān)的醫(yī)院財(cái)務(wù)制度和會(huì)計(jì)制度也相繼進(jìn)行了修訂。本文選取的H醫(yī)院,是一家從不足100人的保健院,發(fā)展到今天數(shù)千人的三級(jí)乙等醫(yī)院市屬公立醫(yī)院的典型。H醫(yī)院之所以能取得今天的成就,離不開(kāi)其“特色之路”。在其特色之路實(shí)現(xiàn)的過(guò)程中,經(jīng)營(yíng)和財(cái)務(wù)兩個(gè)關(guān)鍵因素起到了至關(guān)重要的作用。在其特色經(jīng)營(yíng)上,主要結(jié)合內(nèi)外部環(huán)境和自身資源的考慮,選擇以皮膚科為龍頭,進(jìn)行專(zhuān)科建設(shè),逐步樹(shù)立品牌,從而帶動(dòng)醫(yī)院整體的發(fā)展進(jìn)步;在其財(cái)務(wù)管理上,主要選取穩(wěn)健型的財(cái)務(wù)戰(zhàn)略,保證醫(yī)院資金管理的效率和效果,在預(yù)算控制的基礎(chǔ)上進(jìn)行醫(yī)院整體的財(cái)務(wù)規(guī)劃,包括成本核算、票據(jù)核銷(xiāo)、住房補(bǔ)貼、內(nèi)部審計(jì)等等。而通過(guò)分析發(fā)現(xiàn),二者之間存在一個(gè)相互配合和相互影響的過(guò)程,且通過(guò)二者的結(jié)合產(chǎn)生較強(qiáng)的增力作用。本文通過(guò)探索H醫(yī)院特色經(jīng)營(yíng)與財(cái)務(wù)戰(zhàn)略的特點(diǎn)和現(xiàn)狀,利用耦合模式更直觀貼切的表述二者的關(guān)系以及二者結(jié)合產(chǎn)生的增力效應(yīng),并提出強(qiáng)化該效應(yīng)的建議。 全文共分為七章,其基本思路是從文獻(xiàn)綜述著手,找出現(xiàn)階段公立醫(yī)院經(jīng)營(yíng)和財(cái)務(wù)管理研究的現(xiàn)狀以及二者之間的關(guān)系,并總結(jié)現(xiàn)有研究存在的不足之處,以便據(jù)此進(jìn)行理論分析;論文第二章主要對(duì)醫(yī)院管理的理論和內(nèi)容進(jìn)行闡述,為醫(yī)院經(jīng)營(yíng)和財(cái)務(wù)管理提供理論基礎(chǔ);論文的三至六章為案例分析部分,主要通過(guò)介紹H醫(yī)院基本情況、戰(zhàn)略演進(jìn)及現(xiàn)階段管理和發(fā)展?fàn)顩r的基礎(chǔ)上進(jìn)行經(jīng)營(yíng)和財(cái)務(wù)戰(zhàn)略的分析;在對(duì)其特色經(jīng)營(yíng)的具體分析上,主要從其面臨的內(nèi)外部環(huán)境及資源能力著手,考慮其特色經(jīng)營(yíng)現(xiàn)實(shí)意義的基礎(chǔ)上分析經(jīng)營(yíng)成果和產(chǎn)生的財(cái)務(wù)效益;在對(duì)其財(cái)務(wù)戰(zhàn)略的具體分析上,則通過(guò)總結(jié)H醫(yī)院財(cái)務(wù)發(fā)展的進(jìn)程及現(xiàn)階段的財(cái)務(wù)狀況和財(cái)務(wù)架構(gòu),分析其財(cái)務(wù)戰(zhàn)略的特征和執(zhí)行方式,以及對(duì)H醫(yī)院經(jīng)營(yíng)產(chǎn)生的影響;案例的最后部分對(duì)H醫(yī)院特色經(jīng)營(yíng)和財(cái)務(wù)戰(zhàn)略的耦合效應(yīng)進(jìn)行進(jìn)一步的分析,并提出完善其耦合機(jī)制的建議。最后論文在第七章進(jìn)行總結(jié)和建議,指出論文研究的不足之處,對(duì)進(jìn)一步研究提出展望。 本文的主要貢獻(xiàn)包括:在梳理國(guó)內(nèi)外關(guān)于醫(yī)院經(jīng)營(yíng)和財(cái)務(wù)管理的研究基礎(chǔ)上,形成對(duì)醫(yī)院經(jīng)營(yíng)與財(cái)務(wù)管理的客觀認(rèn)識(shí);通過(guò)醫(yī)院分類(lèi)和醫(yī)院管理體制機(jī)制、醫(yī)院特色經(jīng)營(yíng)以及財(cái)務(wù)管理理論的分析,為醫(yī)院經(jīng)營(yíng)管理、財(cái)務(wù)管理打下一定的理論基礎(chǔ),并據(jù)此進(jìn)行案例分析:以H醫(yī)院為研究對(duì)象,分析其特色經(jīng)營(yíng)戰(zhàn)略的實(shí)施原因和效果、財(cái)務(wù)戰(zhàn)略的實(shí)施及對(duì)經(jīng)營(yíng)的作用,并運(yùn)用耦合效應(yīng)具體探討特色經(jīng)營(yíng)和財(cái)務(wù)戰(zhàn)略之間的互補(bǔ)和增強(qiáng)的作用。對(duì)耦合效應(yīng)的產(chǎn)生和模式的分析以及耦合機(jī)制的完善建議對(duì)H醫(yī)院的發(fā)展具有一定的現(xiàn)實(shí)意義。同時(shí),對(duì)其他醫(yī)院而言,也可以借鑒本文的研究路徑,找出其發(fā)展中的關(guān)鍵因素,利用耦合模式進(jìn)行分析,以增強(qiáng)耦合效應(yīng),促進(jìn)醫(yī)院整體的發(fā)展。
[Abstract]:Health care is a major livelihood problem, not only the health of millions of people, but also the happiness of thousands of families. The construction and improvement of the medical service system is the most important part of the medical and health service. The medical service system in China is dominated by public hospitals, and the reform, development and improvement of the public medical institutions are the construction of medical and health services. One of the important links in.2006, China started a new round of medical and health reform, and the reform of public hospitals was also put on the agenda as one of the important contents. Then, the hospital financial system and accounting system related to the hospital financial management have been revised one after another. The H hospital selected in this paper is a family of less than 100 people. The typical.H hospital, the typical.H Hospital of the municipal public hospitals of several thousand people in the second class hospital, can not do without its "road of characteristics". In the process of its characteristic road, the two key factors of management and finance have played a vital role. With the consideration of the environment and its own resources, we choose to take the skin section as the leading part, carry out the construction of the specialist, and gradually establish the brand, so as to promote the overall development and progress of the hospital. In its financial management, the main selection of the stable financial strategy is to ensure the efficiency and effect of the hospital fund management and the overall financial rules of the hospital on the basis of budget control. It includes cost accounting, Bill cancellation, housing subsidy, internal audit and so on. Through analysis, it is found that there is a process of mutual coordination and mutual influence between the two, and the combination of the two has a strong increase in force. This paper explores the characteristics and status of the characteristic management and financial strategy of the H hospital, and uses the coupling model to be more direct. We should pay close attention to the relationship between the two and the reinforcement effect produced by the combination of the two.
The full text is divided into seven chapters. The basic idea is to start from the literature review, find out the present situation of the public hospital management and financial management research and the relationship between the two, and summarize the shortcomings of the existing research in order to carry out the theoretical analysis accordingly; the second chapter of the thesis is to explain the theory and content of the hospital management. The hospital management and financial management provide the theoretical basis; the three to six chapters of the paper are the case analysis part, mainly through the introduction of the basic situation of the H hospital, the strategic evolution and the analysis of the management and financial strategy on the basis of the present stage of management and development; in the specific analysis of its characteristic management, the internal and external rings are mainly faced. In the analysis of the financial strategy of H hospital, the characteristics and implementation methods of its financial strategy are analyzed by summarizing the financial development process of the hospital and the current stage of financial situation and financial structure, and H, on the basis of the concrete analysis of its financial strategy. The impact of hospital management; the last part of the case study the coupling effect of H hospital characteristic management and financial strategy, and put forward suggestions to improve the coupling mechanism. Finally, the paper summarizes and advices in the seventh chapter, points out the shortcomings of the research, and puts forward the prospect for further research.
The main contributions of this paper include: on the basis of combing the research on hospital management and financial management at home and abroad, forming an objective understanding of hospital management and financial management, through the classification of hospital and hospital management system mechanism, hospital characteristic management and the analysis of financial management theory, for hospital management and financial management. On the basis of the theoretical basis, and on the basis of the case analysis: Taking the H hospital as the research object, this paper analyzes the reasons and effects of the implementation of its characteristic management strategy, the implementation of the financial strategy and the role of the management, and uses the coupling effect to discuss the complementary and enhanced role between the characteristic management and the financial strategy. The analysis and the improvement of the coupling mechanism have a certain practical significance for the development of H hospital. At the same time, for other hospitals, it can also draw on the research path of this paper, find out the key factors in its development and analyze it with coupling mode in order to enhance the coupling effect and promote the development of the hospital as a whole.
【學(xué)位授予單位】:浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類(lèi)號(hào)】:R197.322

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