当前，我国医疗卫生体制改革的步伐逐步加快，医院新的会计准则也开始颁 布和实施，该政策使得我国的财务管理正在逐渐实现了全面化和正规化，给会计 信息带来了颠覆性的变化，同时，它对我国医疗机构和卫生事业的发展也起着重 要作用。随着近年来医疗服务市场的进一步开放和医疗卫生市场竞争的日益激烈 化，我国医院中的财务管理面临着新的挑战。在经济高速发展、医疗改革不断进 行的今天，医院如何提高自身的经济效益，保证足够的资金来为医院发展做强有 力的后盾，成为了每一间医院共同追求的目标。而在这个目标中，医院财务管理 扮演着重要的角色，发挥着不可替代的作用。 论文回顾了国内外医院财务管理的相关问题，并对其进行了总结和总结。对 财务管理的相关理论进行了概述，系统地阐述了医院财务管理的内容、功能、原 则和特点，这也是本文的研究基础，为医院财务管理提供了理论依据。论文从财 务管理角度出发，从多个角度对医院财务管理进行了调查分析。以 ZGYD 口腔医 院为例，分析了 ZGYD 口腔医院财务管理的现状，包括 ZGYD 口腔医院的财务人员 配备、资产管理、成本管理、债务管理和收益管理，找出了 ZGYD 口腔医院财务 管理中存在的不足，并分析了产生问题的原因。根据问题的原因对问题进行有效 的分析和反思，提出优化改进的建议，本研究旨在提高 ZGYD 口腔医院财务管理 的质量和效率，优化 ZGYD 口腔医院财务管理的组织管理体系，对其他同规模或 者同行业的医院起到了借鉴参考的作用。 关键词，财务管理；筹资管理；成本预算；收入制度；资源配置2 Abstract At present, the pace of China's medical and health system reform step by step speeding up, the hospital in the new accounting standards are also beginning to promulgation and implementation of the policy for the country's financial management is gradually realize the comprehensive and regularization, brought subversive to the accounting information change, at the same time, it also to the development of our country medical institutions and health plays an important role. With the further opening of the medical service market and the increasingly fierce competition in the medical and health market in recent years, the financial management of Chinese hospitals is facing new challenges. Nowadays, with the rapid economic development and continuous medical reform, it has become the common goal of every hospital to improve its own economic benefits and ensure sufficient funds to provide strong support for the development of the hospital. And in this goal, hospital financial management plays an important role, plays an irreplaceable role. This paper reviews the financial management of hospitals at home and abroad, and summarizes it. This paper summarizes the relevant theories of financial management and systematically expounds the content, function, principles and characteristics of hospital financial management, which is also the research basis of this paper and provides a theoretical basis for hospital financial management. From the perspective of financial management, this paper investigates and analyzes the financial management of hospitals from multiple perspectives. Taking ZGYD stomatological hospital as an example, this paper analyzes the current situation of ZGYD stomatological hospital's financial management, including the financial personnel allocation, asset management, cost management, debt management and income management of ZGYD stomatological hospital, finds out the deficiencies in the financial management of ZGYD stomatological hospital, and analyzes the causes of the problems. This study aims to improve the quality and efficiency of ZGYD oral3 hospital's financial management, and optimize the organization and management system of ZGYD oral hospital's financial management, which can serve as a reference for other hospitals of the same scale or in the same industry. Keywords: Financial management; Financing management; Cost budget; Income system; The allocation of resources1 目 录 第 1 章 绪论 .................................................................................................................................1 1.1 研究背景及意义............................................................................................................1 1.1.1 研究背景..............................................................................................................1 1.1.2 研究意义..............................................................................................................4 1.2 国内外研究与实践综述..............................................................................................5 1.2.1 国外研究与实践综述.......................................................................................5 1.2.2 国内研究与实践综述.......................................................................................6 1.2.3 国内外研究与实践述评...................................................................................8 1.3 研究内容、方法及思路..............................................................................................9 1.3.1 研究内容..............................................................................................................9 1.3.2 研究方法..............................................................................................................9 1.3.3 研究思路...........................................................................................................10 1.4 论文主要创新之处....................................................................................................11 第 2 章 相关理论概述............................................................................................................12 2.1 财务管理理论概述....................................................................................................12 2.1.1 财务管理含义..................................................................................................12 2.1.2 财务管理目标..................................................................................................12 2.1.3 财务管理内容..................................................................................................13 2.2 医院中财务管理的特点...........................................................................................14 2.2.1 医院中财务管理的含义................................................................................14 2.2.2 医院中财务管理的目标................................................................................14 2.2.3 医院中财务管理的内容................................................................................15 第 3 章 ZGYD 口腔医院概况及财务管理现状..................................................................17 3.1ZGYD 口腔医院概况....................................................................................................17 3.2ZGYD 口腔医院财务管理现状..................................................................................18 3.2.1 筹资管理方面..................................................................................................183.2.2 投资管理方面..................................................................................................19 3.2.3 营运资金方面..................................................................................................20 3.2.4 成本管理方面..................................................................................................21 3.2.5 收入与分配方面 .............................................................................................22 第 4 章 ZGYD 口腔医院财务管理存在问题及原因分析................................................24 4.1 筹资阶段的工作分析................................................................................................24 4.1.1 筹资阶段存在的问题....................................................................................24 4.1.2 筹资问题原因分析.........................................................................................25 4.2 投资阶段的项目分析................................................................................................26 4.2.1 投资阶段存在的问题....................................................................................26 4.2.2 投资问题原因分析.........................................................................................27 4.3 营运资金的状态分析................................................................................................28 4.3.1 营运资金存在的问题....................................................................................28 4.3.2 营运资金问题原因分析................................................................................29 4.4 成本管理的监督力分析...........................................................................................30 4.4.1 成本管理存在的问题....................................................................................30 4.4.2 成本管理问题原因分析................................................................................31 4.5 收入与分配的监管分析...........................................................................................32 4.5.1 收入与分配存在的问题................................................................................32 4.5.2 收入与分配问题原因分析...........................................................................33 第 5 章 ZGYD 口腔医院财务管理改进建议.......................................................................35 5.1 拓宽筹资渠道、降低风险.......................................................................................35 5.1.1 拓宽筹资渠道..................................................................................................35 5.1.2 加强筹资预算管理.........................................................................................35 5.1.3 构建筹资风险管理系统................................................................................36 5.2 加强投资控制和管理................................................................................................36 5.2.1 投资项目选择合理化....................................................................................36 5.2.2 加强投资去向监管.........................................................................................37 5.3 加大营运资金管理力度...........................................................................................373 5.3.1 完善应收账款与存货管理制度..................................................................37 5.3.2 提高资源使用效率.........................................................................................38 5.4 构建全成本管理与成本核算制度.........................................................................39 5.4.1 树立全成本意识 .............................................................................................39 5.4.2 完善成本管理与成本核算制度..................................................................39 5.5 制定收入与绩效分配制度.......................................................................................40 5.5.1 建立医院收入管理制度................................................................................40 5.5.2 制定合理的绩效核算制度...........................................................................41 5.6 加强医院管理人才队伍方面建设.........................................................................42 5.6.1 做好行政管理人员技能培训.......................................................................42 5.6.2 建立高素质财务管理队伍...........................................................................43 结论..............................................................................................................................................44