Study On The Design Of Financial Hospital Management In Public Hospitals

As the medical industry grows at high rate so as the health care reform, the old system of financial management and internal control are increasingly unable to adapt to the new environment. With the promulgation and implementation of the new accounting system, the both private and public hospitals need to establish financial management and internal control system and adapt to modern health care reform. Currently, the developed countries are more experienced in the financial management and internal control compared to the domestic hospitals. To learn from the international advanced hospital is not just the task of the Clinical departments, but also the financial and operating department.This paper defined the financial management has three major job functions: budget management, accounting management, analysis and management. Currently, the practice of the management of public hospitals is groping forward led by the Health Planning Commission; accounting management still operates in the old system and more attention should be paid to internal control and management responsibilities; analysis and management functions in the absence of this stage. From above, the author combines internal control theory, experience in corporate financial management theory and advanced foreign counterparts to A hospital, for example, apply the PDCA model to identified financial management problems and the reason, so as to build the integrated and continuous financial management system: financial supervision and internal control system supported by the overall budget control plan, based on precise accounting, monitored by financial analysis tool. With the goal of helping A hospital to build a financial management and internal control system to be more responsive to the public hospital health care reform requirements and create more value.