Problems in the financial management of hospitals in the era of the new health care reform
(1) Favoring to improve the level of medical care, ignoring the management of finances. In the past by the consciousness of the times and the impact of the hospital operating model, many hospitals are very natural to treat the sick and teach people as the focus of the work. Now with the deepening of the market economic system, this awareness has obviously been difficult to adapt to today's development, ask if a hospital only focus on the continuous improvement of medical level, but ignored the management of the hospital's other day-to-day business activities, especially financial management, the consequences are unimaginable. At present, there are still many hospitals in order to continuously improve the medical treatment, and other hospitals to compare, in the absence of scientific and reasonable market research, before the blind introduction of new equipment, in the input of new equipment, will not carry out market research, in the put into use, but also did not do the relevant benefits of analysis of financial budgets and management of a mere formality, it is very clear that the awareness of financial management is very thin. Therefore, even if the hospital has a high level of medical care, with more advanced medical equipment, with high-quality medical personnel, but if there is no timely enhancement of the hospital's financial management, the same will be gradually eliminated by the competitive environment, swallowed up.
(2) hospital financial management system to be further improved. No rules and regulations, financial management is also the case. Financial system relative to financial management, is the basic financial management of the hospital rules, is the hospital for financial management of the security and foundation. However, most of the current hospitals are not clear on the financial system to develop and improve, even if some hospitals have developed a financial system, but are also directly along the reference to other industry financial management department of the rules and regulations, not for the different operating characteristics of the hospital, according to the hospital's own management of the development of the appropriate management system, resulting in a number of systems and regulations lack of strong relevance, and ultimately exist in name only. Among them there are hospitals in order to cope with the higher inspection, had no choice but to develop a series of financial management system, but in the actual operation process, due to the system does not match the actual situation, so a lot of regulations have not happened role, simply with the higher requirements of the system as a guide to the hospital's financial management of the original intention does not accord with the hospital's financial staff to deal with the work of the matter, there is no rules to follow, hindering the normalization of the hospital's financial management work. Impede the normal operation of the hospital financial management work.
(3) financial sector staff of low quality. Relative to other enterprises, hospitals in this industry, the financial work is relatively simple, the professional quality of staff requirements are also low, many financial personnel in the hospital financial sector to participate in the work, due to the content of the work is slightly more than a simple, long-term in a relaxed environment, will inevitably be negligent of their own professional knowledge of the training, but the times is the continuous development of the accounting system has also been changing in the But the financial personnel still day after day to deal with the hospital's relatively simple financial business, no sense of professional crisis, it is difficult to make up their minds to participate in learning and training, and the consequences of sticking to the self is that their own comprehensive quality in the continuing decline in the quality of the financial personnel to reduce the quality of the hospital's financial work to a certain extent will certainly affect the quality of the financial work, affecting the level of financial management.
(4) financial management there is a strong blindness. At present, the hospital's working capital is mainly the state's subsidies, the sale of medicines, medical examinations and medical surgery and other channels, with the deepening of the market economic system, the medical system has also carried out the necessary reforms, so in the last few years, the hospital from the government to get less and less subsidies. Moreover, after the implementation of the New Rural Cooperative Medical System, in order to prevent the public from being unable to afford medical treatment and medicines, the state has begun to intervene in the price of basic common medicines, resulting in the hospital's income from the sale of medicines is also getting lower and lower. At the same time of decreasing income, the hospital's demand for funds has not decreased. Therefore, many hospitals have to think of ways to check medical equipment, in order to stand out in an increasingly competitive environment, will continue to introduce new equipment to attract new people to the hospital. Increase the hospital's own infrastructure construction itself is not wrong, but if there is no budget, blindly invested funds for construction, it is easy to trigger potential financial risks, a little inattention will lead to further deterioration of the hospital's financial flows, not only did not alleviate the hospital's financial needs, but also increase the difficulty of its financing.
Countermeasures for financial management of hospitals in the era of the new health care reform
(1) Improve the level of understanding of financial management and enhance the risk awareness of financial management. Financial management as a core component of the daily management of the hospital, first of all, the hospital's leadership and management must pay attention to the issue of financial management, leadership and management is the leader of the hospital, only the leadership and management recognize the importance of financial management, can lead the hospital's subordinate staff to do a good job of financial management work, leading the entire hospital staff to recognize the importance of the financial work to enhance the understanding of the entire hospital staff on financial management. The entire hospital staff to the level of understanding of financial management. In addition is to improve the financial department staff awareness of financial management, but also actively introduce advanced financial software, the establishment of a perfect risk early warning mechanism, through effective financial management, the role of accounting information to maximize the role of play out to ensure that you can predict the corresponding financial information financial risk, and take appropriate preventive measures in advance to avoid the occurrence of financial risks.
(2) Improve and fully implement financial regulations. Improve the hospital financial management system is to protect the normal operation of the hospital's daily basis and protection, the hospital in the establishment of the establishment of the chapter, should not be completely to the leadership of the inspection as the center of attention, the establishment of the system based on the hospital's day-to-day financial management of the key risks exposed in the link or matter, combined with the operation of the financial accounting practices, and continue to improve the hospital's financial accounting internal control system, so that the financial rules and regulations and the other hospital management system in coordination with each other and promote each other. Management system to coordinate and promote each other, and make it targeted to standardize the management of hospital financial management work In addition, in the further improvement of the financial system at the same time, should also be the system of compliance and implementation of the situation to strengthen supervision, the establishment of an internal audit system, so that hospitals are subject to a specific constraints on the expenditure of funds within the scope of the financial rules and regulations to enhance the efficiency of the use of funds, reduce the cost of capital turnover, to provide effective and sustainable healthy development of the hospital. Provide effective system guarantee for the sustainable and healthy development of the hospital.
(3) Organize training to improve the comprehensive quality of hospital financial personnel. Regardless of what financial management system needs to be implemented, the final is the need for financial personnel to implement, so the hospital must take the necessary measures to enhance the comprehensive quality of financial personnel to ensure that the financial staff can keep up with the rapidly changing new era of financial workers requirements. First of all, the hospital should regularly carry out the corresponding training, through the re-education of financial personnel to help financial workers constantly update their professional knowledge, can keep pace with the pace of reform of the accounting system. Secondly, the regular assessment of financial workers, not only the assessment period of the daily work, but also to re-education of the learning situation as an assessment of the aspects, and according to the actual situation of the hospital to establish the corresponding reward and punishment mechanism, through this practice to motivate financial staff to learn the enthusiasm, to stimulate its continuous reception of new knowledge, and ultimately improve their overall quality. In addition, the hospital can also be through the campus recruitment, through the continuous recruitment of outstanding financial staff, into the fresh blood, to promote the quality of the hospital's financial staff.
(4) Strengthen internal control, improve the relevance and effectiveness of financial management. Strengthen the internal control of the hospital, first of all, to strengthen the control of the hospital material procurement in the initial stage of procurement bidding stage, to be fair to the enterprises that come to participate in the bidding, and open the hospital's procurement projects and procurement standards, so that the bidding enterprises to compete fairly, and only in this way, can be for the hospital with the least amount of money invested to get the best suppliers, for the hospital to save the investment funds at the same time, but also provides the best quality equipment to protect. Secondly, to rationally configure existing resources, the pursuit of maximum utilization of resource value can be through the collation and preparation of specific projects on the hospital's existing resources for a unified summary, and as a basis for rational allocation and effective use.