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1、如何做好医院财务管理（How to do a good job in hospital financial management）How to do a good job in hospital financial management?Abstract: under the market economy condition, the hospital management thought, the management strategy and the management way will change in the depth and the breadth. The quality o
2、f financial management is directly related to the success or failure of the hospital. To realize the importance of hospital financial management, financial management can ensure the reasonable scheduling of hospital funds, improve hospital investment rationality, to ensure true and safety of financi
3、al information, in order to ensure the orderly conduct of hospital management.The hospital financial management is the foundation of modern hospital management activity, and also is the central link of modern hospital management. Under the market economy condition, the hospital management thought, t
4、he management strategy and the management way will change in the depth and the breadth. The quality of financial management is directly related to the success or failure of the hospital, and whether the hospital can meet the needs of modernization and marketization.1, update concepts and establish n
5、ew ideas of financial managementRenewing the concept of financial management is the cornerstone of the success of hospital financial management in the market economy situation. Followed by the hospitals main leaders. The leading leaders of state-owned hospitals are mostly medical experts who are not
6、 good at financial management. Financial personnel should inculcate new ideas of financial management to the main leaders, and let the leaders accept them ideologically and integrate them into routine management work. At the same time, the hospital staff should also do a good job of financial concep
7、ts, updated publicity work. Fierce competition in the medical market requires hospitals to establish a comprehensive concept of efficiency, which requires financial personnel for the hospital as a good home and good fortune. Financial personnel must establish a new concept of financial management, o
8、ut of the account pipe money small world, consciously from the bookkeeping accounts reimbursement into doing accounting work at the same time, make full use of accounting information in business decision-making and management, and puts forward the corresponding measures and suggestions.2, do a good
9、job of financial dynamic managementFinancial dynamic management is a brand-new financial management mode and a breakthrough in the old financial management mode. The contents, scope and methods of dynamic financial management include:(1) strengthening asset management to ensure asset value and value
10、 added. Asset management, including fixed assets, current assets, intangible assets and deferred assets, mainly medical equipment, medicines, inventory, debt and bank deposits, the implementation of professional management and mass management combining the principles in the management of the pipe, W
11、uguan money, money is the tube pipe at the same time, to establish a set of effective the management system. The hospital inventory of idle funds is a common phenomenon in many hospitals, a lack of funds, on the other hand, there are a lot of inventory for many years without the materials and equipm
12、ent takes a lot of money, how this part of the funds use up sluggish is an important problem need to be solved in hospital. Each year, the financial department should work with the materials and equipment management departments to investigate, put forward a backlog list, clearly handle the backlog o
13、f material comments and approval procedures, for scrap procedures or sold as monetary funds. The inventory, the financial department can take stock funds issued quota, to exceed or lower capital stock quota rate by the bank at the same part of the reward and punishment, idle equipment should be put
14、forward opinions, accelerate the capital turnover, the idle equipment for the hospital to bring new benefits.(2) debt management, including short-term loans, long-term loans, advance payment of medical services, accounts payable, other payables. Because the state investment in health deficiencies, t
15、he hospital according to the management mode of enterprise implementation of debt management, debt management should therefore focus on loan, accounts payable, other payables in medical management. The introduction of the concept of debt in the financial management of the hospital, sources of fundin
16、g are divided into non repayment of income funds and repayment of debt funds, to prevent the blind expansion of the scale of debt due to carry out normal business and the influence of the hospital. The hospital carries on the moderate debt management, in the operation process must pay attention to t
17、he following several points: (1) the demonstration must be scientific, rigorous, the fund investment should be reasonable. Strengthening equipment management and increasing utilization ratio of equipment. Third, debt management should be moderate. Strive to make every decision a corresponding return
18、, so that the hospital in the medical market competition in a steady, healthy and rapid development.(3) strengthen the management of net assets, and rationally allocate and use the balance. The management of net assets, including public funds, fixed fund, special fund and balance of payments, the nu
19、mber of net assets reflects a certain period of time the hospitals profitability, the accumulation level, comprehensive strength and development potential, the greater impact on sustainable development of hospital. Among them, the financial management of the special fund is particularly important, i
20、ncluding the purchase fund, the employee welfare fund and other funds approved. Special fund for the renovation of fixed assets and large renovation costs must be earmarked. As for the welfare fund for employees, as a result of the vital interests of the employees, the major expenditure should be ar
21、ranged in a planned way and subject to supervision by the masses,Fully mobilize the enthusiasm and creativity of the staff and workers.(4) management of business receipts and payments, including medical revenues and expenditures, drug receipts and payments, and other revenue and expenditure manageme
22、nt. They are the main body of the hospital financial management and accounting, especially the income of medical and drug income accounted for more than 90% of the total income of the hospital, so the reasonable growth of normative income, reduce the medical cost, to strengthen the control of cost m
23、anagement, can make the hospital development track into a virtuous cycle. In income management, we should strengthen the management of the following aspects: 1. Strictly enforce the state standards for the collection of fees and charges, and use the uniform fees collected by the financial department
24、s. The hospital income should be accounted for, any department or individual may set up illegal accounts, must be included in the unified accounting system. The hospital income principle day revenue settlement date, make money on the safety management of income, anyone with any excuses of public fun
25、ds for other purposes. Broaden the scope of income, and actively carry out income generating activities. Such as the convenience of out-patient, family care and a series of activities. Expenditure management should be strengthened from the following aspects: 1. Strictly enforce the financial regulat
26、ions and regulations, maintain the discipline of Finance and economy, and strictly implement the approved expenditure budget. 2. Saving expenses and paying off expenses strictly. In charge of office fees, business expenses, special funds and other sporadic expenses, the chief executive examination a
27、nd approval system shall be implemented, and those without approval shall not be reimbursed. Strictly manage procedures and establish effective restriction mechanism.3, the implementation of a comprehensive budget to improve the efficiency of the use of funds3.1 budget management and present situati
28、on of hospitalBudget management is an important part of financial management, hospital budget management is to achieve business development goals established by the establishment of the hospital, medical and business activities, investment activities, cash flow budget, a management mode and the use
29、of administrative means to implement in practical work. At present, the budget management of state-owned hospitals is mostly in the form, the subjective of the budget execution is arbitrary, and the efficiency of fund operation is low. The main reason is the lack of financial budget management: budg
30、et management is just the management behavior of the financial department department, did not improve the management behavior for the whole hospital; financial budgeting methods and procedures are not standardized, unscientific; no financial budget implementation form of institutional arrangement.3.
31、2, a comprehensive understanding of hospital work, as far as possible to budget on the projectStrengthening hospital budget management is conducive to rational allocation of hospital resources, the realization of balance of payments and coordination of the work of various departments of the hospital
32、, so it is necessary to make reasonable budget. First of all, the preparation of revenue budget, you should refer to the implementation of the previous years budget, according to the budget year revenue increase or decrease factors, estimates, preparation of income budget.Secondly, preparation of bu
33、dget expenditures to ensure comprehensive, focus on 3 types of expenditure, namely personnel expenses, basic utilities (such as water, electricity, fuel, medicine, material costs), development costs (such as hospital equipment purchase costs, repair costs etc.). Finally, we should establish a scient
34、ific cash flow budget and arrange the amount of cash outflow according to the amount of cash inflow.3.3, strictly implement the budget and control expenditure at various levelsIn strict accordance with the approved budget and the purpose stipulated in the plan, establish and improve the necessary ex
35、penditure management system and measures, and stress the use of funds. The purchase of large, valuable medical equipment or large-scale repair, prior to feasibility studies and expert evaluation, and put forward more than two programs, reported to the health authorities for approval, the special arr
36、angements for expenditure budget. Hospital equipment purchase and repair, by the Department and equipment department according to the schedule proposed a plan, financial department to verify whether it is included in the beginning of the budget plan, not included in the budget expenditure plan must
37、be approved by the hospital leaders in financial research, permitting, re supplementary budget expenditure refers to the standard, in order for expenditure. When paying large sums of money, the purchase and sale contract and the construction contract shall be strictly carried out, the proportion pai
38、d by the contract, the amount exceeding the scope and the amount not paid in accordance with the contract shall be borne by the relevant leadership and finance section.3.4, strengthen the hospital budget management approachTo strengthen budget management and give full play to the role of budget mana
39、gement, we should take the following main points: first, the budget management organization should be set up and budget management system should be established. A set of supporting management system is the guarantee of implementing the overall budget, and can effectively restrain the subjectivity an
40、d randomness of budget management. Secondly, what determines the target of hospital management and development is the key to successful budget management. The objective law of the hospital economic goals should obey in the market economy, and to accurately grasp the overall direction of the national
41、 macroeconomic policy, health reform, and the allocation of medical resources in this region surrounding the market of national income development, important factors affecting public medical consumption, medical service prices change, careful study. Make a reasonable decomposition of the hospital re
42、venue and expenditure targets, and implement them to departments and departments at various levels.According to the business section of the management and technical level, combined with the personnel structure, equipment department, Department of hospital investment support policies, departments to
43、assume the functions of the decomposition of the implementation of revenue targets and other related indicators. Finally, the budget must be flexible while maintaining its seriousness. When the budget is the basis of making significant changes, the budget has to be adjusted, such as medical service
44、price a substantial adjustment, the price index of high income to be raised, lowered to lower income index. To strengthen the budget management, which have a strong binding on the economic operation of the hospital, to refer to the previous years budget revenue budget implementation and budget for a
45、nnual forecast; budget to make ends meet, to correctly handle the relationship with the need, may be arranged in order of priority and the limited funds to where it is most needed to adhere to thrift; the cause of the principle, to increase revenue, internal potential, and strive to improve the effe
46、ctiveness of the use of funds.4, improve the overall cost accounting, improve the level of financial management4.1, the implementation of the hospitals overall cost management workThe current accounting system does not specifically aim at the medical cost accounting system and methods. The general p
47、ractice of the hospital is to calculate the total medical expenditure and the total cost of the medicine as the total cost of the hospital and the total cost of the medicine. Therefore, most of the current hospital cost accounting is built on the basis of departments, accounting is the cost of respo
48、nsibility. The author believes that the hospital cost accounting should be a full cost accounting, the medical process of all the funds spent into the calculation, including direct costs and indirect costs. Starting from the actual situation of hospital medical cost business, based on the data of th
49、e accounting, the expenses are allocated according to the cost accounting target.To implement the overall cost management, we should focus on the following aspects:The medical cost forecast, cost control level and change trend in the future, the change of unknown factors in hospital management for the known factors, reduce blindness, so as to continuously improve the level of cost management, make the hospital managers to choose the best scheme, make scientific decisions. For