文档介绍：摘要
医院行业被喻为永远的朝阳行业之一。自2006年以来,国家出台了一系列政策对整个医药行业进行了波澜壮阔的改革,医药行业迎来了一次市场大规模扩容的机遇,医院也不例外。,其中公立医院占大多数。然而,我国公立医院自身发展中仍面临着许多问题。如公立医院的资金运营效率普遍较低,特别是三级医院整体资产收益率仍然呈下降趋势;同时公立医院也面临着严峻的财务风险,尤以二级医院为甚。此外,在融资领域的一系列问题也都制约着医院的发展。
本文在介绍我国公立医院的发展现状的基础上,就公立医院财务管理中的几个主要问题——资金运营效率问题、融资模式问题、财务风险等问题展开探讨,并提出解决问题的对策,为领导实施宏观管理提供依据,并对公立医院的未来发展提供参考。
关键词:公立医院;发展现状;资金运营效率;融资模式;财务风险
Abstract
Hospital industry is considered as one of the birthplace of the sunrise industry forever. Since 2006, the country has reformed the pharmaceuticals industry greatly with a series of policies, pharmaceuticals industry is meeting a large-scale expansion opportunity, and hospital industry is certainly in the rank. In 2007 the number of health institutions in our country is 315 thousand in total, majority of what are public hospitals. However, our hospitals’ development faces many problems. Such as public hospital’s capital funds efficiency is low, especially the tertiary hospital, its return on assets is generally downtrend. Meanwhile, public hospital is facing severe financial risk, especially for secondary hospital. Besides, a series of problems in the financing field are restricting the development of hospital.
On basis of introducing the current development of public hospital, the thesis reveals some key problems in financial control-- Capital operation efficiency, financing mode, financial risk and Launches the discussion, then put forward the solutions. The thesis offers scientific basis for leaders to implement macro management, and provides some references for the future development of public hospital.
Key Words:public hospital; current development status; capital operation efficiency; financing mode ; financing risk
目录
一、引言 1
二、公立医院的发展现状和特点 2
(一)公立医院的发展现状 2
(二)公立医疗机构的特点 3
三、公立医院资金运营效率分析 3
(一)公立医院资金运营的现状 3
(二)公立医院资金运营效率分析评价 4
四、公立医院的融资模式问题 8
(一)公立医院融资现状 8
(二)公立医院常见的融资方式 9
(三)对公立医院投融资模式改革的建议 9
五、公立医院的财务风险问题 10
(一)财务风险的内涵及成因 10
(二)公立医院的财务预警问题 11
(三)公立医院规避财务风险的对策措施 12