党的十九大报告明确了将继续深化医疗体制改革，健全、完善医疗相关制度， 构建完整的医疗服务体系。一系列改革政策对今后的医改提出了具体要求，着重 突出各项卫生工作的综合医改举措。在改革过程中，提出医院的财务管理是我国 医疗改革进程中不容忽视的内容。伴随着我国医疗卫生体制改革深化以及新医院 会计准则的推行，使得会计信息发生了前所未有变化，医疗服务方面取得明显成 效，医疗行业的竞争程度也在不断加大，这意味着我国医院需要对财务管理提出 更高的要求。 本文立足民营医院财务管理基础，从多个方面对 Z 医院的财务管理状况作出 详细的研究。首先介绍研究背景及意义，系统阐述了医院财务管理的内容、职能、 原则以及特征，并以这些研究为基础，来深入分析 Z 医院的真实状况，同时，描 述本文的主要内容、研究目的以及所采用的研究方法和创新之处，为接下来的论 文研究奠定厚实的理论基础。紧接着以 Z 医院为研究对象，深入实际调研，对 Z 医院财务管理采取细致的调研研究，了解 Z 医院的综合简介以及医院组织结构， 并从筹资管理现状、投资管理现状、营运资金管理现状、利润分配管理现状的角 度，对 Z 医院的财务管理现状进行描述、研究和总结，这就为接下来的问题及成 因分析奠定了坚实的实践基础。从这些现状分析中找到 Z 医院财务管理中存在的 不足，并剖析存在问题的原因。在现有理论研究基础上，针对提出的问题，提出 关于财务人员配置、成本核算、开拓筹资渠道等方面的建议，主要目的是确保 Z 医院财务管理的质量和有效水平，健全完善 Z 医院财务管理系统。最后一部分是 最终的结论，对民营医院进行综合研判，以促进民营医院的持续健康发展。 关键词，财务管理；营运资金；筹资管理；投资管理ABSTRACT The report of the 19th National Congress of the Communist Party of China has made it clear that we will continue to deepen the reform of the medical system, improve and perfect the medical treatment related system, and construct a complete medical service system. A series of reform policies put forward specific requirements for medical reformint in the future, with emphasis on the measures of comprehensive medical reform in various health work. In the process of reform, it is pointed out that the financial management of hospital is the content that cannot be ignored in the process of medical reform. With the deepening of the reform of the medical and health system and the implementation of new hospital accounting standards, the accounting information has changed unprecedentedly,the medical service has achieved remarkable results, and the degree of competition in the medical industry is also increasing, which means that hospitals in our country need to put forward higher requirements for financial management. Based on the foundation of financial management in private hospitals, this paper makes a detailed study on the financial management of hospital Z from many aspects. Firstly, the background and significance of the research are introduced, and the contents, functions, principles and characteristics of the financial management aresystematically elaborated. Based on these studies, the real situation of hospital Z is analyzed in depth, meanwhile, the main content, research purpose, research methods and innovations adopted in this paper are described, laying a solid theoretical foundation for the following research. Then take the Z hospital as the research object, through actual investigation and research, take the careful investigation and research to the Z hospital financial management, understand the comprehensive introduction of Z hospital as well as the hospital organizational structure, and from the fund-raising management present situation, the investment management present situation, the working capital management present situation, the profit assignment management present situation angle,carries on the description, the research and the summary to the Z hospital financial management present situation, which lays a solid practical foundation for theanalysis of the following problems and causes. From the analysis of these status found in Z hospital financial management, and analyzes the cause of the existence of problems. On the basis of the existing theoretical research, this paper puts forward some suggestions on financial staffing, cost accounting and developing financing channels, aiming at ensuring the quality and effective level of financial management of Z hospital and improves the financial management system of Z hospital. The last part is the final conclusion, which carries on the comprehensive judgment to the private hospitals, in order to promote the sustainable and healthy development of private hospitals. KEYWORD: Financial Management; Working Capital; Financing Management; Investment Management目 录 第 1 章 绪 论 ......................................................... 1 1.1 研究背景 .................................................... 1 1.2 研究意义 .................................................... 2 1.3 国内外研究现状 .............................................. 3 1.3.1 国外研究现状 ........................................... 3 1.3.2 国内研究现状 ........................................... 4 1.4 研究目的、内容及方法 ........................................ 7 1.4.1 研究目的 ............................................... 7 1.4.2 研究内容 ............................................... 8 1.4.3 研究方法 ............................................... 9 1.5 论文的创新点 ................................................ 9 第 2 章 财务管理的相关概述 .......................................... 11 2.1 财务管理概念 ............................................... 11 2.1.1 财务管理的内涵及原则 .................................. 11 2.1.2 财务管理的目标 ........................................ 12 2.2 医院财务管理的相关概述 ..................................... 12 2.2.1 医院财务管理的内容 .................................... 12 2.2.2 医院财务管理的目标 .................................... 15 第 3 章 Z 医院财务管理的现状 ........................................ 16 3.1 Z 医院概况 ................................................. 16 3.2 Z 医院财务管理的情况 ....................................... 18 3.2.1 筹资管理的现状 ........................................ 18 3.2.2 投资管理的现状 ........................................ 20 3.2.3 营运资金管理的现状 .................................... 22 3.2.4 利润分配管理的现状 .................................... 24 第 4 章 Z 医院财务管理中存在的问题及成因 ............................ 274.1 Z 医院财务管理中存在的问题 ................................. 27 4.1.1 筹资渠道较为单一...................................... 27 4.1.2 投资项目选择较为盲目.................................. 28 4.1.3 营运资金管理较为混乱.................................. 29 4.1.4 利润分配管理不够科学.................................. 30 4.2 Z 医院财务管理中存在的问题成因剖析 ......................... 30 4.2.1 外因分析.............................................. 30 4.2.2 内因分析.............................................. 31 第 5 章 提高医院财务管理水平的对策建议.............................. 34 5.1 积极拓宽筹资渠道............................................ 34 5.2 建立设备共享制度以提高效率.................................. 35 5.3 制定科学合理的营运资金管理方法.............................. 36 5.4 进一步完善利润分配管理制度.................................. 37 5.5 增强财务管理工作人员的素质.................................. 38 结论................................................................ 40