近年来，随着医疗的进一步改革，公立医院财务管理成为本次改革中的重点任 务，它是新医改实现的前提与基础。在新的医疗改革计划下，完善公立医院现行的 财务管理系统，包括固定资产管理体系、会计制度、严格执行财务预算、借助先进 方法对财务成本核算予以强化等等。 笔者选取所在工作的单位 A 医院作为研究对象，开展实例分析，首先阐述了课 题的研究背景、意义、国内外研究现状，然后对财务管理相关概念及理论予以论述， 为课题研究奠定理论基础，而后对 A 医院财务管理问题及原因进行分析发现，当前 A 医院财务管理还存在以下四个问题，包括预算管理不科学、筹资渠道过于集中、成 本核算效益不高和风险因素不断加大，由此分析不难发现，当前有必要对 A 医院财 务管理问题展开研究。 通过对 A 医院财务数据及相关工作内容的认真剖析，本文深挖 A 医院财务管理 存在问题的根源，包括 A 医院尚未构建完善的财务管理内控机制，财务人员专业素 质不高、医院财务制度比较落后、医疗体制不够完善等等，最后结合 A 医院财务管 理实际情况，立足于新医改，从科学化预算管理、加大投资力度，拓展筹资渠道、 完善成本核算体系，提高核算效益、提升医院风险应对能力等四个方面提出了 A 医 院改进财务管理的对策措施，以期为新医改背景下 A 医院财务管理的完善提供借鉴 与参考。 关键词：新医改 A 医院 财务管理II 华 中 科 技 大 学 硕 士 学 位 论 文 Abstract In recent years, with the further reform of medical care, financial management of public hospitals has become a key task in this reform, which is the premise and foundation of the new medical reform. Under the new medical reform plan, the current financial management system of public hospitals will be improved, including fixed asset management system, accounting system, strict implementation of financial budget, and strengthening of financial cost accounting with the help of advanced methods. I choose A Hospital work unit as the research object, carry out example analysis, first elaborated the research background, significance, research status at home and abroad, and then the related concepts and theories of financial management, this paper lay theoretical foundation for the research, and then to A Hospital financial management problems and reasons analysis found that the current A layoffs financial management also has the following four issues, including budget management is not scientific, financing channel is too concentrated, cost accounting, increasing efficiency is not high and the risk factors, the analysis is not hard to find, it is necessary for the current study A Hospital financial management problems. Work in A Hospital financial data and relevant content of earnest analysis, this article dig the root cause of A Hospital financial management problems, including hospital has yet to build A perfect internal control mechanism of financial management, financial personnel professional quality is not high, the hospital financial system is relatively backward, the imperfection of the medical system and so on, finally, in combination with the practical situation of A Hospital financial management, based on the new reform, from the scientific budget management, increase investment, expand financing channels, improving the cost accounting system, improve accounting efficiency, promote hospital risk coping ability and so on four aspects proposed countermeasures to improve financial management, A Hospital In order to provide reference for the improvement of financial management of A Hospital under the background of new medical reform. Key words：The new health reform A Hospital The financial managementIII 华 中 科 技 大 学 硕 士 学 位 论 文 目 录 摘要 ..............................................................................................................I Abstract ..........................................................................................................II 图目录.............................................................................................................V 表目录............................................................................................................VI 1 绪论 ............................................................................................................1 1.1 选题背景 .............................................................................................1 1.2 选题意义 .............................................................................................2 1.3 国内外研究现状 .................................................................................3 1.4 研究方法 .............................................................................................6 2 相关理论阐述 ............................................................................................7 2.1 医院财务管理的含义目标和内容 .....................................................7 2.2 新医改政策中所涉及到的主要内容 .................................................9 2.3 公立医院财务管理的理论基础 .......................................................12 3 A 医院财务管理的现状及面临的困难 ..................................................14 3.1 A 医院简介 .......................................................................................14 3.2 财务管理的现状 ...............................................................................16 3.3 财务管理面临的困难 .......................................................................20 4 A 医院财务管理存在的问题及原因 ......................................................25 4.1 财务管理存在的问题 .......................................................................25 4.2 财务管理将会出现的问题 ...............................................................29 4.3 医院财务管理存在问题的原因剖析 ...............................................31IV 华 中 科 技 大 学 硕 士 学 位 论 文 5 A 医院改进财务管理的对策措施 ..........................................................36 5.1 科学化预算管理 ...............................................................................36 5.2 加大投资力度和拓展筹资渠道 .......................................................39 5.3 完善成本核算体系并提高核算效益 ...............................................40 5.4 提升医院风险应对能力 ...................................................................43 6 结论与展望 ..............................................................................................47 6.1 研究结论 ...........................................................................................47 6.2 研究展望 ...........................................................................................47 致 谢............................................................................................................48