【摘要】：近年來,隨著新醫(yī)療體制改革的逐步推廣,我國的衛(wèi)生事業(yè)取得了長足的發(fā)展,目前,我國的醫(yī)院資源90%以上都集中在公立醫(yī)院,而公立醫(yī)院改革是新醫(yī)改確定的五項重點改革任務(wù)之一。隨著城市公立醫(yī)院改革的逐漸深入,公立醫(yī)院及衛(wèi)生行政部門所面臨的競爭也愈加劇烈,在這樣的改革背景下,衛(wèi)生行政部門通過財務(wù)分析結(jié)果了解所屬公立醫(yī)院運營情況,并制定相關(guān)決策,以利于公立醫(yī)院的未來發(fā)展。城市公立醫(yī)院的改革給公立醫(yī)院會計信息帶來顛覆性變化的同時也給財務(wù)分析工作帶來了新的挑戰(zhàn),因此,對公立醫(yī)院財務(wù)分析工作進行研究,對實現(xiàn)公立醫(yī)院公益性,充分發(fā)揮財務(wù)分析的預(yù)測決策職能具有重要的意義。本文以哈爾濱市衛(wèi)生計生委為財務(wù)分析主體,以哈爾濱市屬14家公立醫(yī)院為研究對象,突出公立醫(yī)院的公益性質(zhì),在梳理國內(nèi)外公立醫(yī)院財務(wù)分析相關(guān)文獻后,按照分析主體、分析對象、分析內(nèi)容和分析方法四個方面,介紹了市衛(wèi)計委和市屬14家公立醫(yī)院的情況和財務(wù)分析的現(xiàn)狀,結(jié)合公立醫(yī)院改革趨勢、哈市衛(wèi)生事業(yè)發(fā)展方向,歸納出目前市屬公立醫(yī)院財務(wù)分析工作存在的問題。通過對現(xiàn)狀的歸納總結(jié),發(fā)現(xiàn)在財務(wù)分析目標、財務(wù)分析結(jié)果、財務(wù)分析方法和財務(wù)分析內(nèi)容上存在的問題,并進行深入分析。在此基礎(chǔ)上,有針對性的提出明確財務(wù)分析目標、加強財務(wù)分析結(jié)果應(yīng)用,并在借鑒英美公立醫(yī)院財務(wù)分析指標的基礎(chǔ)上,按照使用者的不同需求,構(gòu)建了哈市屬公立醫(yī)院財務(wù)分析指標體系,通過拓展財務(wù)分析內(nèi)容、運用企業(yè)綜合財務(wù)分析方法、開展財務(wù)環(huán)境分析等方式,使目前的財務(wù)分析向綜合財務(wù)分析轉(zhuǎn)變,從而在財務(wù)分析中突出公立醫(yī)院的公益性,符合公立醫(yī)院改革的要求,做好公立醫(yī)院財務(wù)分析工作,加強財務(wù)管理和監(jiān)督,規(guī)范財務(wù)行為,促進公立醫(yī)院健康發(fā)展。
[Abstract]:In recent years, with the gradual promotion of the new medical system reform, China's health services have made considerable progress. At present, more than 90% of our hospital resources are concentrated in public hospitals. The public hospital reform is one of the five key reform tasks defined by the new medical reform. With the deepening of the urban public hospital reform, the competition between the public hospital and the health administration department is becoming increasingly fierce. Under such a background of reform, the health administration department understands the operation of its public hospital through the results of financial analysis. And make relevant decision, in order to benefit the future development of public hospital. The reform of urban public hospitals has brought about subversive changes in accounting information of public hospitals, and at the same time brought new challenges to the financial analysis work. Therefore, the research on the financial analysis work of public hospitals is aimed at realizing the public welfare of public hospitals. It is of great significance to give full play to the function of forecasting and decision making in financial analysis. This paper takes Harbin Health and Family Planning Commission as the main body of financial analysis, taking 14 public hospitals in Harbin as the research object, highlighting the commonweal nature of public hospitals. After combing the relevant literature on financial analysis of public hospitals at home and abroad, according to the main body of analysis, This paper introduces the situation and the present situation of financial analysis of the municipal health and family planning committee and 14 municipal public hospitals, combined with the reform trend of the public hospitals, the development direction of the public health industry in Harbin. The problems existing in the financial analysis of municipal public hospitals are summarized. By summing up the present situation, we find out the existing problems in financial analysis objectives, financial analysis results, financial analysis methods and financial analysis contents, and carry out in-depth analysis. On this basis, the specific financial analysis objectives are put forward, the application of financial analysis results is strengthened, and on the basis of drawing lessons from the financial analysis indicators of public hospitals in the United States and the United States, according to the different needs of the users, This paper constructs the index system of financial analysis in public hospitals of Harbin City. By expanding the content of financial analysis, using the method of enterprise comprehensive financial analysis and carrying out financial environment analysis, the present financial analysis is transformed into comprehensive financial analysis. In order to highlight the public welfare of public hospitals in financial analysis, meet the requirements of the reform of public hospitals, do a good job in financial analysis of public hospitals, strengthen financial management and supervision, standardize financial behavior, and promote the healthy development of public hospitals.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：R197.322

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