财务视角下中国民营医院财务管理的挑战与对策  

Challenges and Countermeasures of Financial Management of Chinese Private Hospitals from the Financial Perspective

作　　者：詹蕾 郭辉[1] 董闪闪 刘桂英 ZHAN Lei;GUO Hui;DONG Shanshan;LIU Guiying(Shanghai Deji Hospital,Qingdao University Ninth Clinical School,Shanghai,200331 China)

机构地区：[1]上海德济医院,青岛大学第九临床医学院,上海200331

出　　处：《中国卫生产业》2021年第7期79-82,共4页China Health Industry

摘　　要：目的探讨中国民营医院在近十年的发展中所面临的的困难和挑战。方法检索相关文献,了解中国民营医院发展遇到的问题,结合作者所在医院的实际困难展开讨论与分析。结果通过作者所在医院做出的适应性调整,开展全面预算制度,通过医院全面预算的执行和财务内控水平的逐渐提高,近3年最为显著的变化是医院的药占比从58%降到45%,手术占比从11%提高到36%。财务报表显示2017年达到盈亏平衡,2018年净利润374万,2019年或将实现2000万的净利润。结论立足财务视角下运用发展的眼光对财务管理问题进行审视、分析与解决也十分必要,这也是民营医院更好进行财务管理的基本前提。Objective To explore the difficulties and challenges faced by private hospitals in China in the past ten years of development.Methods Search the first-hand literature to understand the problems encountered in the development of private hospitals in China,and discuss and analyze the actual difficulties of the hospital where the author is located.Results Through the adaptive adjustments made by the author’s hospital,the development of a comprehensive budget system,and the gradual improvement of the hospital’s overall budget implementation and financial internal control level,the most significant change in the past three years is that the proportion of medicines in the hospital has dropped from 58%to 45%,the proportion of surgery increased from 11%to 36%.The financial statements show that the breakeven was reached in 2017,with a net profit of 3.74 million in 2018 and a net profit of 20 million in 2019.Conclusion It is also necessary to examine,analyze and solve financial management problems with a development perspective based on a financial perspective.This is also the basic prerequisite for better financial management in private hospitals.

关 键 词：财务视角 中国民营医院 财务管理 

分 类 号：R19[医药卫生—卫生事业管理]