Hospital financial budget management and cost control
With the in-depth implementation of the new health care reform, the problems in the financial management of hospitals are also constantly revealed, how to improve the financial budget management system of hospitals, effectively strengthen cost control, has become an urgent problem of the hospital.
First, the new situation of the hospital to strengthen the financial budget management and cost control of the necessity
(a) the study of the hospital's economic policy, to deepen the basic reform of the hospital is an important means
Currently, hospitals use the financial management mechanisms and accounting The way can not give health institutions to provide clear cost information, which makes the relevant departments in the development of subsidized policies, it is difficult to avoid blindness and subjectivity, is not conducive to the deepening of the hospital foundation reform. At the same time, due to the current management style can not reflect the internal rules of hospital operations, the financial sector can not obtain specific information on medical costs, it is difficult to assess the economic performance of the hospital, but also not conducive to the financial sector of the hospital economic policy research.
(2) so that the hospital really become a public service organization to provide medical help to patients
public *** medical care both market and public welfare, but because many hospitals have not yet been divided into the cost of construction and staff salary budget costs, resulting in the hospital's profit is always a mystery, and lead to public hospitals are too market-oriented and commercialized, unable to become a service organization that really provides medical help to patients, and greatly damaging the image of the hospital. Therefore, strengthening budget management and cost control is the way for hospitals to shape a good public image and change the ? difficult to see the doctor? necessary means.
(C) improve hospital efficiency, enhance the vitality and cohesion of the hospital
Good financial budget management can reduce the hospital in the financial aspect of the loophole, is conducive to the return of funds and the rational planning of capital allocation, but also conducive to improving the hospital's overall earnings, enhance the vitality and cohesion of the hospital. In addition, good financial budget management can also ensure a good capital cycle, so that the hospital's economic activities run on the right track, to provide protection for the stable operation of the hospital.
(D) to the hospital production and long-term development to provide security
Good financial budget management mechanism, can allow the hospital to ensure the quality of medical services under the premise of obtaining higher economic benefits. Hospitals can reduce medical costs, prevent medical loopholes, and improve the market competitiveness of hospitals through effective supervision of medical costs and hospital facilities. At the same time, good environment, advanced equipment, professional talents are the current conditions that people prioritize when choosing hospitals, and these conditions need financial support. The innovation of financial budget management is conducive to hospitals to reduce costs, reasonable financing, and strive for more favorable conditions for hospitals to better adapt to social needs.
Second, the new situation of the hospital to strengthen the financial budget management and cost control of the new ideas
(a) to strengthen the financial budget management of hospital managers and cost control awareness
Currently, most of the hospitals in our country are public hospitals, their inputs are not counting the cost, and the Output is not counting the benefits, which makes the hospital lack of sufficient awareness of financial budget management. In this regard, the hospital should first actively publicize the importance of cost control and the need to strengthen the hospital staff cost control awareness, to enhance the majority of medical workers on the use of resources efficiency. Secondly, the hospital should change the original concept of financial management, financial management into the long-term mechanism of hospital management, and the center of gravity of financial management from the original simple accounting work to the real management aspects of the change, so that the financial work from the original closed, independent development state into an open, integrated economic management model. Again, the hospital should build the corresponding cost control system, standardize the behavior of medical personnel. One of the main construction of a clear reward and punishment mechanism, the cost control to do a good job in the implementation of the department of recognition and reward, while the cost of wasteful departments to pursue the responsibility of the relevant leadership, and the implementation of the corresponding penalties, in order to constrain the behavior of health care workers.
(2) Improve the hospital's internal financial management organization system
First, to strengthen the hospital's comprehensive budget. In order to achieve the hospital to develop 'financial goals, should be for the various operations to develop a clear plan, and by the management of the implementation of the hospitals to review the implementation of the process of implementation of the temporary situation to be approved by the reviewer's instructions, and the completion of the budget plan is linked to the interests of each department. Secondly, to realize the internal audit specialization. For a long time, the internal financial management work of the hospital is completed by the medical staff on a part-time basis, which causes great difficulties to the economic management of the hospital. In the future, for the internal audit work, including accounting audit, budget management, cost accounting, should be directly responsible for by professional financial management personnel, or entrusted to professional financial intermediaries. Finally, a strict job responsibility system should be established. The personnel of each department should have their own duties, mutual constraints, and mutual supervision. For example, the personnel in charge of cash management should do the daily withdrawal of the imprest does not exceed the prescribed limits of the bank and the hospital; cashier to daily cash deposit to the bank, not sit; responsible for the approval of the personnel can not bookkeeping and so on. Through the establishment of an effective job responsibility system, effectively strengthen the hospital's financial management, improve the quality of financial work.
(C) to strengthen the construction of the hospital financial internal control system
First of all, the internal accounting control system should be improved and perfected, standardize the accounting behavior of the relevant personnel to ensure that the accounting information is true and complete, to prevent and timely detection and correction of errors and fraud, to ensure that the safety of hospital assets. Secondly, it is necessary to strengthen the construction of internal management control system and supervision and inspection, carry out internal control inspection, supervision and assessment of the implementation of the internal control system on a regular or irregular basis, and establish a corresponding reward and punishment system. Finally, it is necessary to strengthen the real-time management of hospital finance. The traditional financial management is based on the aftermath of the reflection of the static financial accounting information and other related information, and the application of network technology can dynamically track every economic activity of the hospital, the financial staff can react in a timely manner according to dynamic financial information, so that the hospital's financial management throughout the entire process of operation, to change the lagging situation of the separation of financial and business.
(D) combined with the financial budget management system, to strengthen the hospital cost control
Hospitals want to adapt to the new health care reform situation by controlling the cost, it is necessary to strengthen the hospital cost control, the specific scope of control, including the cost of housing, the cost of medical instruments, the cost of procurement of sanitary materials, manpower costs, financial costs, utility bills Payment costs, etc. In order to ensure the smooth implementation of full cost control, the hospital must do a good job in all management work, from the full cost management of each link, each process for effective supervision. After each department receives the assigned cost management index, it is necessary to strictly follow the assigned cost index to carry out the daily work decomposition, and through long-term experience and personnel division of labor, to determine the responsibility of each employee's cost index. Hospitals should regularly audit the completion of cost indicators, in the process of supervision should be unsympathetic, not false, with strict supervision to ensure the reliability of the hospital's full cost management.
(E) Improve the professional quality of hospital financial personnel and utilization of funds
Hospital leaders should strengthen their financial management awareness, pay attention to the training of financial management personnel, the establishment of effective financial budget management talent selection mechanism, fully mobilize the existing financial personnel to learn professional knowledge enthusiasm. And, the hospital should often organize financial personnel to carry out continuing education and learning activities, and constantly give the hospital's financial personnel to supplement new knowledge, new skills, and give full play to their functional role. In addition, in the usual hospital work, to strengthen the control of the payment of funds, must be analyzed by the management of the equipment needs and the ability of the hospital to pay the actual funds, in order to unify the purchase of equipment, thereby controlling the cost of expenditure, improve the utilization of funds.
Third, summary
The new situation to strengthen the financial budget management and cost control is the inevitable trend of the development of the hospital, the hospital financial management personnel must be the latest management concepts and new health care reform requirements are integrated together, so that the hospital's financial management to order, scientifically, so as to continue to enhance the efficiency of the cost control, improve the hospital's Core competitiveness.
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