新的医院会计制对公立医院财务分析的影响—以A医院为例(论文16000字)
摘要
自 2012 年 1 月 1 日起，全国范围内的拥有独立核算的公立医院都要开始实施新医院会计制度。新会计制度有利于提高医院会计信息质量，增强财务透明度，为管理层、政府、社会监督机构等财务分析报告使用者提供更加可靠的会计信息。医院财务分析可以帮助医院了解自身的财务实力；评价和考核医院的经营业绩，揭示财务活动存在的问题；评价医院的发展趋势。新医改的施行使医院会计核算发生了巨大的变化，对医院财务分析也提出了新的要求，理解并掌握新旧会计制度差异及其对医院财务分析的影响，采纳相应的建议和对策对医院财务人员具有极其重要及深远的意义。
本文首先介绍了医院财务分析的主要内容和分析的方法以及医院会计制度与财务分析的关系。对比分析新旧医院会计制度的差异，重点分析了新旧制度的适用范围、核算基础、会计科目和财务报告体系的变化，然后以 A 医院为例，分析新旧医院会计制度的变化给 A 医院财务分析的内容、方法和指标体系的影响,最后对 A 医院财务分析提出了建议。
关键词： 新医院会计制度；财务分析；公立医院；
ABSTRACT
Since January 1, 2012, the new hospital accounting system has been implemented in all public hospitals with independent accounting. The new accounting system is helpful to improve the quality of hospital accounting information, enhance financial transparency, and provide more reliable accounting information for the users of financial analysis reports, such as management, government, social supervision agencies and so on. Hospital financial analysis can help the hospital to understand its own financial strength, evaluate and assess the operating performance of the hospital, reveal the problems existing in the financial activities, and evaluate the development trend of the hospital. The implementation of the new medical reform has greatly changed the accounting of hospitals, and put forward new requirements for the financial analysis of hospitals. To understand and grasp the differences between the old and new accounting systems and their influence on the financial analysis of hospitals, and to adopt corresponding suggestions and countermeasures are of great importance and far-reaching significance to hospital financial personnel.
This paper first introduces the main contents and methods of hospital financial analysis and the relationship between hospital accounting system and financial analysis. Comparing and analyzing the difference of accounting system between the old and the new hospital, focusing on the scope of application of the new and old system, the basis of accounting, the changes of accounting subjects and financial reporting system, and then taking Hospital A as an example, This paper analyzes the influence of the changes of new and old hospital accounting system on the content, method and index system of the financial analysis of A hospital, and finally puts forward some suggestions for the financial analysis of A hospital.
Keywords: New Hospital Accounting system； Financial Analysis；Public Hospital;
目 录
摘 要.....................................................................................................................I
ABSTRACT.......................................................................................................... II
第 1 章 绪论.......................................................................................................... 1
1.1 研究背景、目的和意义........................................................................ 1
1.1.1 研究背景...................................................................................... 1
1.1.2 研究目的...................................................................................... 1
1.1.3 研究意义...................................................................................... 1
1.2 国内外文献综述.................................................................................... 2
1.2.1 国外文献综述.............................................................................. 2
1.2.2 国内文献综述............................................................................... 2
1.3 研究内容、研究方法.......................................................................... 4
1.3.1 研究内容...................................................................................... 4
1.3.2 研究方法...................................................................................... 4
1.4 研究思路和技术路线图........................................................................ 4
1.4.1 研究思路....................................................................................... 4
1.4.2 技术路线图................................................................................... 5
1.5 本文的创新点和不足............................................................................ 5
1.5.1 本文的创新点............................................................................... 5
1.5.2 不足之处...................................................................................... 6
第 2 章 基本概念界定与理论基础...................................................................... 7
2.1 基本概念................................................................................................ 7
2.1.1 医院财务分析.............................................................................. 7
2.1.2 新医院会计制度........................................................................... 8
2.2 理论基础................................................................................................ 8
2.2.1 杜邦分析法.................................................................................. 8
2.2.3 平衡记分卡................................................................................... 8
本章小结........................................................................................................ 9
第 3 章 新旧医院会计制度差异的比较分析.................................................... 10
3.1 适用范围的变化................................................................................... 10
3.2 核算基础的变化................................................................................... 10
3.3 会计科目变化....................................................................................... 10
3.4 财务报告体系变化.............................................................................. 12
本章小结...................................................................................................... 13
第 4 章 新医改对 A 医院财务分析的影响........................................................ 14
4.1 A 医院基本概况................................................................................... 14
4.2 新制度对财务分析内容的影响........................................................... 14
4.3 新制度对财务分析方法的影响........................................................... 17
4.4 新制度对 A 医院财务分析指标的影响............................................... 18
本章小结...................................................................................................... 19
第 5 章 新制度下完善公立医院财务分析的建议............................................ 20
5.1 转变财务分析理念，做好财务分析准备工作................................... 20
5.2 强化财务管理信息化建设.................................................................. 20
5.3 引进企业财务分析方法...................................................................... 21
本章小结...................................................................................................... 21
第 6 章 结论与展望............................................................................................ 23
6.1 结论............................................................................................... 23
6.2 展望............................................................................................... 23
参考文献.............................................................................................................. 24
致 谢.................................................................................................................. 25 |
