The Writing Norms For Master Thesis Of Shandong University Of Finance And Economics

In 2009,China officially started the road of medical and health reform.After the new medical reform,a number of plans and opinions have been published,which provide a strong theoretical basis for the stable and smooth development of the reform.The contents and requirements of the new medical and health system reform are also adjusted according to the social development and the needs of the people.Among them,the reform of the financial management of public hospitals is the focus of the reform task and the cornerstone for the smooth completion of other reforms in the new medical reform.Broke out at the beginning of 2020,China’s COVID-19 break out,the outbreak of war in the role of public hospitals can to mobilize the nation’s public hospital medical personnel and medical equipment against the outbreak in the first time,unreservedly embodies the superiority of our country system of medical and health system and the important in public hospitals in the medical and health system,but also in the outbreak exposed some defects that the existing health care system in China and the problem,will be the medical and health care reform that make corresponding adjustment and the new requirements.On February 25,2020,the central committee of the communist party of China issued the latest opinions on deepening the reform of the medical security system,which set out the goals to be achieved in the medical and health reform.According to the guidelines,China’s medical security system should be basically finalized by 2025,and a medical security system with basic medical insurance as the main body and medical assistance as the foundation should be fully established by 2030.Among them,the financing operation,medical insurance payment,fund supervision and other key areas concerning the financial management of hospitals should be basically completed.To some extent,it shows that the financial management of public hospitals in China is faced with great challenges in the future.Therefore,problems should be found in time and corresponding adjustments should be made.According to the guidelines,China’s medical security system should be basically finalized by 2025,and a medical security system with basic medical insurance as the main body and medical assistance as the foundation should be fully established by 2030.Among them,the financing operation,medical insurance payment,fund supervision and other key areas concerning the financial management of hospitals should be basically completed.To some extent,it shows that the financial management of public hospitals in China is faced with great challenges in the future.Therefore,problems should be found in time and corresponding adjustments should be made.The article has six sections.The first section is the set forth,which analyzes the research significance and relevant background of this paper as well as the relevant research achievements in this field.The second part is relevant concept definition and theoretical basis,introduce the concept of financial management and the main content,elaborated in this paper,we study the theoretical basis,mainly includes the public finance theory and new public management theory,cost management theory,at the same time,has been clear about the reform of public hospitals under the new health care orientation and requirements.The third part is the overview of QL public hospitals and the analysis of the status quo of financial management.Firstly,it introduces the general situation of QL hospitals and the organizational structure of financial management under the background of the new medical reform,and then analyzes the financing management,asset management,cost management and income distribution.Under the background of the new medical reform,The QL public hospitals financial management problems have been exposed.It mainly summarizes and summarizes the problems faced by the current financial management of QL hospitals.Combined with the requirements of the new medical reform and policy adjustment,it elaborates from the four aspects of financing,investment,asset management and income distribution.The fifth part analyzes the causes of financial management problems in QL public hospitals under the background of the new medical reform,and makes an in-depth analysis of the internal and external causes of financial management problems in QL hospitals.The sixth part is the countermeasures and Suggestions to improve the financial management of QL public hospitals under the background of the new medical reform.Through the research,this paper finds that the current financial management of QL public hospitals has the following problems :(1)single financing channel and high cost of traditional financing channel;(2)lack of rigid constraints on investment budget,lack of scientific selection of investment projects,etc.;(3)irregular management of fixed assets;(4)single income structure and serious distortion.Based on this,this paper proposes improvement Suggestions from the following aspects: first,give play to the leading role of the government in the new medical reform;The second is to improve the hospital budget management system,the third is to strengthen the management of investment projects;Fourth,further improve the cost accounting system;Fifth,strengthening asset management;The sixth is to improve the professional ability of financial personnel,so as to provide certain reference significance and reference value for the reform and development of financial management of public hospitals in China under the background of the implementation of the new medical reform policy.