A Study On The Reform Of Financial System Operation Mechanism Of Public Hospital In The New Era

At the end of 2017,the former State Health and Planning Commission and other departments jointly issued the Opinions on Accelerating the Establishment of the General Accountant System in the Third-level Public Hospitals.It was proposed that by the end of 2018,all the third-level public hospitals in the country should fully implement the General Accountant System.In September 2018,"Opinions of the State Council of the Central Committee of the Communist Party of China on the Comprehensive Implementation of Budget Performance Management" was officially published.Opinions around the"comprehensive" and "performance" two key points,the overall implementation of budget performance management deployment:the establishment of a comprehensive,standardized,transparent,scientific and binding budget system,the need to improve the efficiency of the use of funds,avoid waste of funds.As an important part of health care reform,modern public hospital management system clearly requires the establishment and improvement of comprehensive budget management,cost manasement.financial reporting,and the gradual implementation of hospital full cost accountingUnder the broader historical background,the basic contradiction in the primary stage of socialism with Chinese characteristics is the logical starting point of the reform of the financial system of public hospitals.The reform of public institutions is an important field to deepen the reform in an all-round way in the new era.The reform of the financial system of public hospitals is also a "hard bone" in the reform of public institutions.The reform of public hospitals is imperative,among which the reform of the operating mechanism of the financial system has become a breakthrough to gnaw down this "hard bone".The operation mechanism of public hospital financial system covers a wide range of issues.Past studies have focused on how to operate public hospital financial system,how to reduce budget,how to do a good job in performance management and other issues.Based on the perspective of financial management norms,this study will analyze the reform of financial system operation mechanism of public hospitals in the new era,and provide theoretical support for the implementation of financial system operation mechanism of public hospitals in the new era.Finally,combined with the implementation scheme of the pilot reform of public hospitals and the operation status of public hospitals themselves.the author puts forward his own opinions on the practical application of budget management,cost accounting and management and performance appraisal,and puts forward the reform scheme adapting to the operation and development of public hospitals.The content mainly includes the specific methods of optimizing all aspects of the comprehensive budget,the specific measures of the full cost accounting operation,the establishment of performance evaluation standards and the selection of risk internal audit mode,etc.Through the analysis of this paper,we hope to provide reference for the optimization and reform of the financial management mechanism of public hospitals in China,so as to reflect the two characteristics of public hospitals in China,namely,public welfare and welfare,promote the formation of independent management system of government affairs,management and medicine,and improve their social benefits while achieving economic benefits.