Hospital financial management
Introduction: financial management is at the core of hospital management, financial personnel must continue to learn new knowledge and new policies, and constantly enrich themselves to improve their own quality and business level.
Financial management is the core of the hospital's economic work. All the hospital's business decisions must be based on the hospital's financial accounting, must rely on accurate accounting data, forward-looking financial forecasts and careful financial analysis; in the implementation of the business decision-making process can not be separated from the financial sector of the reasonable financial control; and, also need to use the financial analysis indicators to assess the results of their operations. Therefore, to do a good job in the new situation of hospital financial management work, to improve the overall efficiency of the hospital, enhance the competitiveness of the hospital and vitality is of great significance. Strengthening the financial management of hospitals is one of the important conditions to ensure the sustainable and healthy development of hospitals. Around the hospital's own characteristics, the author from the following aspects of how to strengthen the financial management of hospitals to improve economic efficiency to discuss.
First, strengthen the budget management, improve the efficiency of the use of funds
Budget management is an important part of financial management, the hospital budget is based on the hospital's business development plan and the task of compiling annual financial income and expenditure plan. Preparation of the budget must follow the unified management of income and expenditure, balanced, active and prudent principle, must take full account of the actual situation of the hospital, the state of funds, the key construction, development of the project, in the funding arrangements to give priority to the unreasonable structure of the expenditure to be adjusted in order to achieve the scientific allocation of medical resources. In the process of budget implementation, the hospital should strictly implement the approved budget, and the budget level by level decomposition, implemented to the specific responsible departments or responsible person, a set of supporting management system is the implementation of a comprehensive budget to protect. The budget is a kind of prior planning, approved by the financial sector and the competent departments of the hospital budget is generally not adjusted. However, in the process of budget implementation, there may be insufficient anticipation of the objective situation, even if the budgeting is scientific and reasonable at the time. When there are significant changes in the basis for budgeting, the budget must be appropriately and reasonably adjusted in the course of budget execution. Hospitals on the implementation of the budget is more important to establish an assessment, reporting system, by the financial department of the departments of the budget implementation of the assessment, and the results of the assessment of the regular budget implementation departments informed. The results of the assessment not only as an important basis for the hospital's internal year-end evaluation and assessment, rewards and punishments, but also should be used as an important reference for the annual assessment of employees. The end of the budget year, the financial sector must submit a report on the implementation of the budget.
Second, strengthen the cost consciousness
Cost management is the basis for the implementation of financial management of the hospital, hospital leaders to reduce medical costs in the hospital's important agenda. To establish the concept of cost-effectiveness, the real practice of saving, careful budgeting, hard work and thrift policy into practice. Only by establishing a sound internal incentive and constraint mechanisms, strengthening cost management with cost forecasting, cost control, cost accounting, performance evaluation as the main content, the effective use of human, material, financial and other resources, improve efficiency, reduce costs, and maximize the provision of high-quality, efficient, low-cost medical services for the community, in order to improve the competitiveness of the hospital. Cost accounting, first of all, to develop effective departmental cost accounting, consultation cost accounting, disease cost accounting and other methods, standardized accounting income, cost items, improve the cost accounting system, the establishment of accountability cost assessment system, cost analysis and evaluation system and cost information feedback system. The purpose of cost accounting is to ensure the quality of medical services. Under the premise of controlling expenditures, energy saving and reducing consumption, reducing service and operating costs.
(a) to strengthen the purchase of drugs and materials and equipment price management
Hospitals normally purchase drugs and materials and equipment, its expenditures accounted for about 50% of the total annual expenditures, the price of drugs and materials and equipment, directly affecting the hospital's drug procurement costs and the effectiveness of the use of equipment. Therefore, reducing the procurement cost is the key to improve the economic efficiency of the hospital. The purchase of large-scale equipment, but also to carry out feasibility studies to ensure the effectiveness of equipment investment. Hospital drug materials and equipment procurement should be bidding bidding, through the fierce competition between suppliers, and ultimately get the most reasonable supply price, in order to reduce the hospital procurement costs, to achieve quality and inexpensive supply of materials.
(B) strict control of all expenditures, saving money
In order to standardize the management of expenditures, reduce the cost of expenses, the hospital must prepare the cost expenditure budget, to ensure the rational use of funds, in the arrangement of expenditures, to avoid blindness and arbitrariness, to ensure that the focus. In order to control costs, the hospital should establish a set of scientific and reasonable cost internal control system, the hospital's daily cost expenditures, must implement a strict approval system to prevent overspending, discretionary spending, to prevent personal consumption included in official consumption. For major projects, construction projects, bidding and procurement and other key points of cost control, it is necessary to clarify the approval authority, procedures and responsibilities of the approver, and to conduct regular and irregular checks. Section should be based on the expenditure and cost management indicators for comparative analysis, from which to identify gaps and the need for further improvement, and put forward improvement measures. So that the cost and section, personal interests linked to promote the level of cost control.
Three, to carry out financial performance assessment
The purpose of carrying out financial performance analysis and evaluation is to objectively evaluate the results of the hospital's operations and business practices, by looking for gaps and shortcomings in the management of the operation, in order to realize the continuous improvement of the hospital's business management. Objective and comprehensive analysis of the operating effect of hospital assets and financial benefits will help to correctly guide the hospital's business behavior and improve economic efficiency and competitiveness. Objectively evaluating the work effectiveness of hospital departments (divisions) and employees, realizing the improvement of employees' performance, enabling the improvement of employees' business level, and linking the hospital's goals with the individual's goals. When hospitals conduct performance analysis and evaluation, they should correctly handle the relationship between economic and social benefits, financial indicators and medical indicators. From the correct direction to guide the staff through improving the business level, improve the quality of medical services, to achieve an increase in performance. If the department is overly encouraged to pursue economic goals, it will inevitably harm the interests of society and patients.
Four, financial personnel to continuously improve their own quality
Adapt to the new situation of the level of financial management of the hospital directly affects the hospital's operating efficiency, financial management is at the core of the hospital management position, financial personnel must continue to learn new knowledge and new policies, and continue to enrich themselves to improve their own qualities and business level, to adapt to the new situation. The situation. China's socialist market economy is being gradually improved and development, the level of financial personnel should also be gradually improved. Financial personnel should make more efforts in financial analysis, accurately analyze the actual operation of the hospital, put forward rationalization proposals, provide financial information support and intelligent financial analysis for hospital decision-making, improve the management level of the entire hospital, promote the economic development of the hospital, in order to better serve the decision-making of the managers. Realize the virtuous cycle of hospital capital movement, improve economic efficiency, so that the hospital can develop healthily.
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