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      关于浅议医院财务管理网站位置: >> 财务管理论文 >> 财务控制论文 >> 浏览文章
      浅议医院财务管理

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      浅谈医院财务管理【摘 要】 本文概述了医院财务管理目标的含义,分析了医院财务管理的具体目标,浅议医院财务管理提出了实现途径。要实施全面预算管理,做好预算编制;进行分级成本核算;加强医保资金管理;建立健全财务内部制约制度;加强医院资产管理;加强医院财务队伍建设。
        【关键词】 医院;财务管理;目标;实现途径
        医院财务管理部门是医院经济管理工作的主要部门,它既属于医院经济管理工作一个重要方面,也是一项综合性很强的管理工作。医院财务管理工作主要是对医院的资金进行有效、合理的分配,进行统一的组织、协调。通过对财务工作的统筹安排,把相关利益的矛盾双方冲突降到最低,而且通过医院财务制度来约束矛盾双方的行为,并进行调节,避开双方矛盾的升级,以保证医院的财务工作顺利进行。
        一、医院财务管理目标的含义
        由于医院医院财务管理相关范文由论文的好帮手http://www.abcanuncios.com提供,转载请保留 .是社会公益事业单位,因此它最终的目标不是以营利为目的,它要体现“以人为本”的思想,它始终要把“人民的利益”放在第一位。在保证医院正常运转的前提下,用最低的成本换取最好的服务。医院财务管理的总目标就是在医院统一领导下,财务管理部门对医院的财务账目进行综合调控,以保证医院的正常运转和发展。它的基本原则是:严格遵守国家的法律法规对医院财务工作以及工作人员的要求,要勤俭节约,不能奢侈浪费,在保障产生最高社会效益的前提下,讲求最高的经济效益。医院财务工作就是要在节约支出的前提下,全面统筹医院资金,做出合理的财务预算,最大限度的提高资产利用率。同时,医院监管部门要对财务工作进行管理和监督,以防国有资产流失。
        二、医院财务管理的目标
        1、短期现实目标
        我们都知道,许多公立医院能够实现很好的存活的基础和前提就在于它们财务管理的短期或者近期现实目标。其财务管理短期或者近期现实目标即:将公立医院的资产和本钱的结构更加合理化,防止在财务方面面对不必要的风险,以实现更多更好的利润。为了达到公立医院完成更多的利润,在财务管理方面就更应强化对成本的核算,有效地保证和有效的算出医疗服务等各方面所需的成本和费用,详细地对各项成本的结构进行分析,对那些在医疗成本和费用结构方面出现的各种理由,应该在确保医疗设备或者服务等方面的质量基础上以一定有效的措施降低医疗成本,保证公立医院的利润更加合理,为公立医院的正常存活打下良好的基础。在当今我国社会主义市场经济环境下,公立医院成为了我国医疗市场中的竞争主要实体,仅仅依靠我国政府方面的财政补贴已经确保不了我国公立医院的存活和进一步发展。在我国公立医院中的医护人员的基本工资的财政补贴所占比例从上个世纪80年代初的八成降至两成或者更加低的一个水平。通过实现财务基本结构方面的合理,能够使公立医院的资产负债率保持在一个可以接受的水平,在实现公立医院正常的运作应该必备的资本前提下,可以通过各种方式和渠道最大限度的筹备合理的资金,通过较低的成本和最小的风险筹备到更多的资金。然而,在筹集资本的过程中公立医院要最大限度地降低自身财务方面的风险,按照医药行业方面的特点保证资金能够合理流动,确保资金的流动性和支付能力。
        2、中期规划目标
        财务管理中期现实目标即:实现能够长久健康的发展,主要通过增强其自身的可持续利润,最大限度地发展潜力与能力。在市场经济环境下,仅仅依靠我国政府方面的财政补贴已经确保不了我国公立医院的存活和进一步的发展,所以说仅仅想通过或者依靠我国政府部门的拨款根本不能够使得我国的公立医院聘用到人才和采购到先进的医疗设备,如果长期这样的话,将会使得公立医院服务区域内的服务能力与需求降低,使得更多的病人不再来公立医院就医,这就将会导致公立医院的财政;,造成可怕的后果,极大的制约公立医院的长久、健康发展,最终将导致其对社会服务的能力和为广大民众提供社会福利的能力丧失,或者公立医院直接面对着倒闭,而公立医院本该履行社会责任就无从谈起了。所以说公立医院要实现自身健康长久的存活和发展就必须按照市场竞争机制运转。经济快速发展也带动了我国在物价方面的上涨,而医院所需的各种设备、人员工资、药物等方面的价格也持续的上涨。然而,随着当代知识经济时代的来临,科学技术的快速发展,各种高科技产品不断推出,而且高科技产品更新换代的周期也越来越短,医疗设施也是如此,这也对公立医院的存活和健康可持续发展带来了严峻的挑战。
        3、长期战略目标
        通过增强群众的身体健康,提高医疗卫生方面的服务能力是国家建设公立医院的主要目的。其财务方面的管理要以长期战略目标为导航,建立健康的财务筹划和资金方面的有效管理,减少公立医院所需的运营成本和生病者看病的成本,通过自主的研发、或者采购先进医疗技术、产品和设备,为广大的患者提供更好的服务,确保公立医院有能力履行其应有的社会责任和使命。财务管理长期现实目标即:保证我国医疗服务的公益性质,最大限度地减少运营成木,增强医疗服务质量,履行提高人民健康水平、增强国民体质健康的社会责任,突出人文关怀和社会主义制度的优越性。
        三、公立医院财务管理目标的实现途径
        1、实施全面预算管理,做好预算编制
        随着社会的不断发展进步,医院财务管理面对着新的理由和新的挑战。因此医院的财务部门要结合本医院实际情况,做好财务预算工作,要把财务预算目标细化到各部门、各科室,真正做到资金的有效合理分配。同时还要做好医院财务工作的长期规划工作,把医院的长期目标和短期目标相结合,做到统筹安排,全面提高医院的预算水平。医院的预算编制工作也是医院财务工作的重要方面,财务部门必须严格遵守、执行相关规定,把预算编制工作做细、做精,以提高医院的整体预算水平。
        2、分级成本核算
        医院管理部门要对医院的全面财政情况进行预算,以期把医院的财力资源可以有效分配,而对于医院其他项目的支出本着节能降耗的原则,把医院的成本耗费降到最低。医院的各科室要对本科室的目标成本做出合理规划,到年末要与实际医疗成本进行比较,看是否超出预算,并把考核结果作为评价各科室业绩的标准。3、加强医保资金管理
        随着医保 全文地址:http://www.abcanuncios.com/cwkzlw/lw1352.html
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