浅谈加强医院财务管理完善内部财务制度的必要性.doc

浅谈加强医院财务管理完善内部财务制度的必要性
Necessity to Strengthen the Hospital Financial Management and Improve its Internal Financial System
李宏斌
By Li Hongbin
随着我国经济体制的转变,对外开放,对内搞活方针的不断深入,国有医院加强财务管理,完善内部财务制度显得尤为重要。我院是1959年建院,是我市一家中型国有医院,历年实现利税超5000万元,经济效益、社会效益比较显著,但由于近两年风机行业受经济不景气的影响,2003年与2002年相比较,医院收入减少219万元。出现了亏损现象。
Along with transformation of China’s economic system and advancement of the national policy of domestic progresses, it is very fundamental to strengthen the hospital financial management and improve its
internal financial system. Established in 1959, our hospital is medium-sized and state-owned, and used to make an average annual revenue of over RMB 50 million. We have achieved both fine social and economic benefits. But, due to the declining economical situation of China in past several years, the hospital’s e reduced by RMB million in 2003 from that of 2002, and we are experiencing a financial loss.
针对医院出现的这一局面,市卫生局医院领导非常重视,召集班子成员及主要部门领导参加的扭亏增盈会议,认真分析医院亏损原因,查找漏洞,制定出2004年度扭亏为盈的目标。围绕这一专题,首先由财务部在成本核算方面入手。发现当年药品的成本普遍高于往年水平,个别型号药品成本高于售价。经核实,问题不是出现在财务计算环节。接着,我们又深入科室了解情况,发现跑、冒、滴、漏现象存在,但这些远不足以使成本如此高。
bat this situation, the Chengdu Bureau of Public Health gives much importance, and summoned a conference attended by all its major leaders, discussing approaches bat deficits for profits. They earnestly helped us to analyze the reasons of our loss and to find financial loopholes, and eventually set up the 2004 target indicators to eliminate the loss and gain profit. In this respect, we started to focus on the cost budgeting, and discovered the medication’s cost of the year was generally higher than that of previous years, and some medicines even had a cost higher than the selling price. According to our confirmation, the problem existed in the financial accounting. After that, we went down to section offices and also found
financial loopholes. But, according to our investigation, such loopholes are far from being able to make the cost so high.
财务部又会同有关部门对科室的药品进