财务管理在医院的运用

国有医院是政府补贴,非营利性质的事业单位.同时它又是独立核算、自负盈亏的个体.因为有政府补贴,国有医院成本一直高高在上.又因为独立核算、自负盈亏,所以必须向患者收取一定的费用.从而形成了高成本运营和患者低消费的矛盾.因此在国有医院中建立有效的财务管理,从而降低成本、减少患者的费用是缓解医患矛盾的有效途.并且成本核算能够为政府提供价值补偿的标准.     

The financial health of California hospitals: a looming crisis

This paper summarizes a Shattuck Hammond Partners study, released in late 2000, that found marked erosion in California hospitals' financial health. The study examined the revenue and expense dynamics that contributed to this erosion and explored future challenges, some of which are unique to California's regulatory environment, in the context of the hospital industry's current financial performance. The study concluded that California hospitals face a potential crisis--defined as the potential nonviability of a large portion of its hospital infrastructure--and explored the policy questions and implications of this situation.     

公立医院现金流量表的编制及分析

随着市场经济的发展和医药卫生体制改革的深入进行,公立医院需要编制现金流量表,本文提出了编制医院现金流量表的方法及用现金流量表进行财务分析。     

浅谈新制度下医院现金流量表的编制及其财务分析

现金流量表是财务报表的三个基本报告之一，用来反映某一会计期间内会计主体的现金及现金等价物的增减变动情形，显示资产负债表及损益表的变动如何影响现金及其等价物，为评价会计主体的实现利润和财务状况提供更好地基础。本文分析了医院编制现金流量表的必要性，对医院现金流量表的编制方法及财务分析作初步探讨。     

非营利性医院现金流量表编制理论及实务研究

在借鉴国外和我国企业的现金流量表编制理论的基础上,从现金流量表的编制原则、编制基础、现金流量的分类、现金流量表的编制原理、编制方法及具体内容各个方面做出研究和探讨,设计出尽可能全面、真实地反映非营利性医院现金状况的现金流量表,满足不同报表使用者的要求,最后通过非营利性医院实例来讲述现金流量表的具体编制过程、步骤,一方面检验了其科学性,另一方面为实际推广奠定了基础。     

Provider automation. The secret to better cash flow

Morton Plant Hospital has a remarkable track record in applying automation in its business office. The provider cut its receivables in half while reducing patient complaints about billing.     

Looking harder. Not-for-profit hospitals use Sarbanes-Oxley to strengthen their boards' financial accountability

The Sarbanes-Oxley Act is intended to improve corporations' financial accountability, but boards of not-for-profit hospitals are taking their own cues from its provisions.     

The impact of the Balanced Budget Act on the utilization and financial condition of children's services in California hospitals

The objective of this study was to evaluate the utilization and financial performance of children's services after the Balanced Budget Act of 1997. The author analyzed these performance factors by hospital ownership, HMO penetration, and disproportionate share hospitals. Using data from California hospitals and conducting an analysis from 1997 to 1999, the author found that public hospitals were able to increase their profits from pediatric and neonatal intensive care services. The study also revealed that DSH hospitals located in high HMO penetration markets reduced their operating losses in nursery and pediatric services.     

Consequences of hospital financial distress

This study identifies a group of financially distressed hospitals and tracks them over time to identify the consequences of their financial distress and the factors that may precipitate different events. Of 2,547 that supplied complete financial data to the American Hospital Association for the period 1983-1985, a total of 340 community hospitals met our definition for distress. The most striking finding is that 91.2 percent of hospitals that were distressed in 1983-1985 survived through the end of 1990. Distressed hospitals also had significantly higher rates of system acquisition and merger, as well as higher rates of system divesture. Growing competition in a market appeared to be a major factor in the closure of a distressed hospital. The results of this study suggest that financially distressed hospitals have a remarkable resiliency that allows them to continue operation without dramatic change. This may be good news to local community officials concerned about maintaining financially weakened hospitals. Alternatively, it may be bad news if poor financial performance is a signal of unneeded capacity.     

Wasteful use of financial resources in public hospitals in Turkey: a trend analysis

The Turkish health system is mainly financed by public sources such as taxes and premiums collected from workers. According to 2003 data, total health expenditures were 4.5% of the country's Gross Domestic Product. Currently, 56% of the system is financed by the Ministry of Health, and services are also provided by the Ministry. The main sources of finance among the Ministry of Health hospitals are general budget contributions made by the Ministry and revolving funds. The purpose of this study is to evaluate the financial conditions of those Ministry of Health hospitals that have revolving funds. The financial trends of 2514 hospitals were followed from 1996 to 2000, and financial statement analyses were conducted. The results of the study show that the Ministry of Health hospitals are not professionally administered for their financial situation and also that their financial resources are not used effectively. The hospitals had difficulty in collecting debts and had problems in cash returns. At the end of the study, policy suggestions are made for health care managers toward improving financial conditions in these public hospitals.     

加强现金流规划管理 提高资金使用效益

<正>现金流规划管理是医院财务管理不可缺少的重要组成部分,它可以让医院领导者及时了解单位现金的组织状况,掌握库存流动资金,有利于组织对多余的现金用于扩张和发展。我院在现金流规划管理方面,由管理内容发展到现金流年规划的制定、大项目支出月用款计划的编制、大项目支出执行情况的反馈、现金流日报表的报送、现金日报的操作方