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目的:剖析我国新财务制度实践过程中存在的问题并提出改进对策。方法:开展问卷调查以及访谈,利用Spss13.0对收集的数据进行统计分析。结果:1预算管理方面,41.3%的调查对象所在医院没有设立预算管理机构,预算执行情况的考核仅占29.6%;2成本核算方面,73.3%者认为成本归集和分摊存在困难;3内部控制方面,18.8%者认为医院的内部控制体系不健全、42.5%者所在医院未设立资金管理机构;4资产管理方面,19.0%者提到医疗风险基金提取不足。结论:公立医院在实践新财务制度中仍存在预算执行缺乏考核和监督机制,成本核算的归集和分摊存在困难,内部控制体系不健全,坏账准备与医疗风险基金计提不足等问题。针对存在的问题提出多项解决对策,以进一步发挥财务制度对医院经济管理工作的指导作用。
Objective: To analyze the problems existing in the practice of our country’s new financial system and to put forward some countermeasures. Methods: To carry out questionnaires and interviews, the use of Spss13.0 statistical analysis of the data collected. Results: (1) In terms of budget management, 41.3% of the respondents did not have a budget management institution in the hospital, and the assessment of the budget performance only accounted for 29.6%; 2 in terms of cost accounting, 73.3% thought that the cost collection and apportionment were difficult; 3 internal control In respect, 18.8% think that the internal control system of the hospital is not perfect, and 42.5% do not have the fund management institution in the hospital where they are located. 4 In terms of asset management, 19.0% mentioned that the medical risk fund was underreported. Conclusion: There are still some problems such as the lack of appraisal and supervision mechanism in the implementation of the new financial system in public hospitals, the difficulty of collection and apportionment of cost accounting, the imperfect internal control system, the provision of bad debts and the provision of medical risk funds. Aiming at the existing problems, a number of countermeasures are put forward to further exert the guiding function of the financial system on the hospital economic management.