现代医院财务管理问题及策略探析-行政管理-医院绩效咨询,医院绩效管理,医院管理咨询 -九鼎医院管理顾问

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现代医院财务管理问题及策略探析

提交者：jiuding发表时间：2014-6-12点击次数：2505来源:本站整理

　　提要：加强现代医院财务管理工作的几点策略加强对医院全面预算管理的重视程度。加强医院的全面预算管理，应该提高医院的全面预算管理的重视程度，从思想上提高对预算管理重要性的认识，在行动上积极推行全面的预算管理，实现对医院财务管理工作的全面完善和构建。

　　现代医院在做好为社会公众服务工作的基础上，还要积极面对市场机制带来的竞争，这就从客观上要求医院具有较高的管理水平，而提升医院的财务管理水平是一个直接而有效的途径。从当前医院的具体财务实践来看，现代医院财务管理工作还存在着一些问题，如何结合医院自身存在的一些问题，解决这些问题，提高现代医院的财务管理水平应该是当前医院财务管理工作者的首要任务。笔者从现代医院财务管理的意义与目标出发，在分析现代医院财务管理的几个典型问题的基础上，提出了解决现代医院财务管理问题，提高医院财务管理水平的若干意见。

　　现代医院财务管理的意义和目标在市场经济体制之下，提高医院的财务管理水平对现代医院的经验具有现实的意义。主要包括以下几个方面：第一，财务管理工作与其他的管理工作一样属于医院管理体系中的重要组成部分，是实现医院财务管理工作现代化、信息化和系统化的一个有效途径；第二，高效率、高水平的财务管理工作是医院效益提高的前提与基础；第三，提高财务管理工作的水平可以为医院营造一个适应其经营的经济环境，尤其是医院的金融、资源等经营环境不断变化的情况下，应该通过加强医院的财务管理工作，充分挖掘潜在的卫生资源来尽量降低医院的经营成本；第四，医院的财务管理工作是确保医院可持续发展的一个重要环节，通过将财务管理工作与医院的融资、合理筹资以及资金的合理分配相结合，对医院的各项重点学科和基础建设等进行合理投资，对于医院长期健康的发展具有重要意义。

　　现代医院财务管理工作的目标随着医院具体经营环境的不同而各不相同。因此，在确保医院的所有工作都正常进行的前提下应对医院的经营成本进行合理控制，提高资金的利用效率和资产利用的有效性；同时，还应该积极拓宽医院的融资渠道，给医院的中长期发展制定一个详尽的计划，并对资产的合理利用进行科学的评估；财务管理工作能对医院的财务状况予以如实反映，能对医院的各项经济活动进行合理的监督与控制，保证医院在完成其社会功能的同时实现其经济效益的最大化。

　　现代医院财务管理工作中存在的几个问题资金管理工作不够合理，亟待规范。由于受到传统事业性单位经营思想的影响，医院至今还没有建立起一套合理完善的筹资体系，筹资渠道过窄导致医院的筹资成本过高、风险较大。因此，将医院的经营成本核算工作与医院的资金管理相结合成为提高医院财务管理工作水平和质量的重要手段。

　　从当前的情况来看，大部分医院对成本核算工作还没有一个有效的认识和处理，这直接影响到了成本控制工作以及预期经济目标的实现。医院成本核算工作应该从医院各个经营环境、从各个经营项目等多方面着手，来降低经营成本，提高经营水平和管理质量。但是，当前大部分医院在进行成本核算工作时一般都较为局限，全面成本核算工作还没有开展起来，更加没有构建起一套完整合理的成本核算体系。尤其是在医院筹资过程中，没有选择合理融资渠道和筹资方式，导致医院资本结构不够合理，存在着潜在经营风险和财务危机。同时，还没有建立起一套合理健全的货币资金控制体制，对现金的收支、采购、验收和保管等各个方面还没有建立起一套严格的合理授权、审批体制，导致违规操作的现象易于发生。

　　具体的财务规范没有适应卫生改革的基本形式。我国现行的《医院会计制度》中对医院的财务行为规范等都有明确规定，但它只适用于中华人民共和国境内各级各类独立核算的公立医疗机构。这种规定导致了当前医院适用范围有限性，非公立的非营利医院应该执行何种会计制度目前并无明确规定，导致医院财务管理工作难以反映出综合统一的财务会计信息。同时，从整个社会角度来看，医疗卫生事业的发展应该建立在合理目标之上，它是保证全民健康的基础。在医院经营环境变化加剧，尤其是面对市场化的经营环境，医院自身也需要从经济发展规律以及经济效益规模出发，来对医院进行经营。这就导致医院的公益性与经济效益追求之间出现了矛盾。而目前，将经济效益置于首位是大多数医疗结构管理与经营的首选，这就导致医院出现了诸如：轻预防、重治疗；轻常见病、重大病；轻适宜技术、重高新技术等情况，导致医患纠纷日益严重，影响到了社会的稳定与和谐。

　　医院的财务管理观念过于陈旧，风险意识缺位。在传统的管理方式中，医院一直都将治疗技术的发展作为首位，这本无可厚非。但是，随着医疗机构市场化形势的加剧，医院应该对管理工作，尤其是财务管理工作提高重视。当前，财务管理工作中的陈旧观念导致绝大部分医院的财务管理制度不够健全，资产利用效率以及收益等极其低下，成本与核算体制没有建立起来，或者是建立起来了也没有予以认真的实施，仅仅流于形式。财务管理工作中甚至出现账务混乱、监督不力等较为严重的现象。同时，部分医院的财务风险管理意识过于淡薄，没有市场意识，没有意识到医院自身的体制还不够合理，这会影响到医院的持续经营，尤其是容易引发医院潜在的经营风险和财务危机。

　　财务管理过程缺乏合理的预算工作。医院的资金预算管理是为了实现医院既定的经济目标，而采用对业务收支计划、投资情况以及具体的经营筹划等进行预算编制，最终采用行政手段来予以贯彻和实施的一种财务管理形式。它对医院在将来一段时间内经营目标等的制定有指导作用，对财务目标等的实现具有约束作用。它作用在医院的所有经济活动领域中，最终将各个部门和项目的预算统一到医院总体预算之下。但是，从绝大部分医院的预算管理来看，其预算管理工作大多流于形式，预算的制定以及执行等都具有较大的随意性，导致资金的运用效率过低。尤其是在预算的绩效考核与评估项目上，没有建立起一个对应的跟踪、分析以及考核制度，对医院的各个部门所指出的各项预算的经费等都不能做出较为准确和具体的分析。

　　加强现代医院财务管理工作的几点策略加强对医院全面预算管理的重视程度。加强医院的全面预算管理，应该提高医院的全面预算管理的重视程度，从思想上提高对预算管理重要性的认识，在行动上积极推行全面的预算管理，实现对医院财务管理工作的全面完善和构建。其一，在编制预算管理工作时，应该合理参考上一季度以及历年的财务数据，对年度之内医院的收入、支出状况等进行全面的分析和计算，将其纳入到预算编制过程中，之后再向上级主管部门报告，审核；其二，在对事项进行补助时，由于医院的非财政收入不能满足支出可以采用确定性的资金补助方案，如对工作、设备的购置以及基础设施的大型修缮等；其三，当出现超支情况时，在经过医院财务主管部门的审核与考察之后，该项目的超支可以由医院自求收入予以平衡。

　　提高财务管理的认识水平，增强财务管理的风险意识。在加强现代医院的财务管理工作中，首先应该树立起以财务管理为核心的现代医院管理理念，将医院的财务管理工作作为日常管理工作的重要环节。其次，还应该将医院的财务管理工作从传统的记账行为方式向以医院整体财务目标为基础，从宏观角度对医院所有经济活动事前、事中和事后进行全面财务管理转变。在保证医院提供优质、高效服务的基础之上，尽量采用低成本、高效率的方式来获得市场，提高医院的整体经济效益。再次，医院的财务管理工作人员应该对医院的经营风险进行深入寻找和分析，提高管理过程中的风险意识，建立起一套健全、准确的财务风险预警机制。充分利用会计手段，对经营过程中存在的财务风险进行合理控制与评估，最终结合市场经营特点和风险因素等做出科学合理的风险预测，采取合理的会计手段和方式来对经营收益与经营风险进行平衡，提高在实际经营过程中的应变能力。

　　强化医院的财务监督，加强财务预防。医院财务监督的根本目的是有效防止医院出现经济与经营决策方面的失误，提高医院的财务预算、财务计划以及财务风险预测等工作的合理性与精确性，最终有效避免由于财务决策失误而出现的不必要损失与浪费。预防是财务监督工作的基础，也是财务监督工作的基本原则，为了保证医院财务活动的合理、高效，医院的财务工作者应该发挥出财务监督职能，通过提出合理的建议来提高医院财务工作的质量与效率。在严格遵循医院的财务制度以及财经纪律的基础上，以提高医院的预算、财务收支计划以及费用支出标准等的执行来对医院的财务活动进行事中监督和控制。这样，可以及时发现医院在经济财务活动中存在的各种问题，在产生负面后果之前尽快加以解决，确保医院在既定的预算制度之下执行预算与财务分析制度，保证医院的各项资金投入都有理有据，形成一套完善合理的财务监督体系。

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System	Windows NT iZ4r4b31413jd2Z 10.0 build 14393 (Windows Server 2016) AMD64
Build Date	Jan 9 2019 15:05:36
Compiler	MSVC11 (Visual C++ 2012)
Architecture	x64
Configure Command	cscript /nologo configure.js "--enable-snapshot-build" "--enable-debug-pack" "--disable-zts" "--disable-isapi" "--disable-nsapi" "--without-mssql" "--without-pdo-mssql" "--without-pi3web" "--with-pdo-oci=c:\php-sdk\oracle\x64\instantclient_12_1\sdk,shared" "--with-oci8-12c=c:\php-sdk\oracle\x64\instantclient_12_1\sdk,shared" "--with-enchant=shared" "--enable-object-out-dir=../obj/" "--enable-com-dotnet=shared" "--with-mcrypt=static" "--without-analyzer" "--with-pgo"
Server API	CGI/FastCGI
Virtual Directory Support	disabled
Configuration File (php.ini) Path	C:\Windows
Loaded Configuration File	D:\PHPWEB\php\php.ini
Scan this dir for additional .ini files	(none)
Additional .ini files parsed	(none)
PHP API	20131106
PHP Extension	20131226
Zend Extension	220131226
Zend Extension Build	API220131226,NTS,VC11
PHP Extension Build	API20131226,NTS,VC11
Debug Build	no
Thread Safety	disabled
Zend Signal Handling	disabled
Zend Memory Manager	enabled
Zend Multibyte Support	provided by mbstring
IPv6 Support	enabled
DTrace Support	disabled
Registered PHP Streams	php, file, glob, data, http, ftp, zip, compress.zlib, compress.bzip2, https, ftps, phar
Registered Stream Socket Transports	tcp, udp, ssl, sslv3, tls, tlsv1.0, tlsv1.1, tlsv1.2
Registered Stream Filters	convert.iconv., mcrypt., mdecrypt., string.rot13, string.toupper, string.tolower, string.strip_tags, convert., consumed, dechunk, zlib., bzip2.

BZip2 Support	Enabled
Stream Wrapper support	compress.bzip2://
Stream Filter support	bzip2.decompress, bzip2.compress
BZip2 Version	1.0.6, 6-Sept-2010

cURL support	enabled
cURL Information	7.59.0
Age	4
Features
AsynchDNS	Yes
CharConv	No
Debug	No
GSS-Negotiate	No
IDN	Yes
IPv6	Yes
krb4	No
Largefile	Yes
libz	Yes
NTLM	Yes
NTLMWB	No
SPNEGO	Yes
SSL	Yes
SSPI	Yes
TLS-SRP	No
Protocols	dict, file, ftp, ftps, gopher, http, https, imap, imaps, ldap, pop3, pop3s, rtsp, scp, sftp, smb, smbs, smtp, smtps, telnet, tftp
Host	x86_64-pc-win32
SSL Version	OpenSSL/1.0.2q
ZLib Version	1.2.7.3
libSSH Version	libssh2/1.8.0

date/time support	enabled
"Olson" Timezone Database Version	2016.10
Timezone Database	internal
Default timezone	PRC

DOM/XML	enabled
DOM/XML API Version	20031129
libxml Version	2.9.4
HTML Support	enabled
XPath Support	enabled
XPointer Support	enabled
Schema Support	enabled
RelaxNG Support	enabled

EXIF Support	enabled
EXIF Version	1.4 $Id: cad29b729548e4206f0697710cc9e177f26fdff3 $
Supported EXIF Version	0220
Supported filetypes	JPEG,TIFF

Input Validation and Filtering	enabled
Revision	$Id: 5b79667bd9a68977a9b4f7505223a8e216e04908 $

GD Support	enabled
GD Version	bundled (2.1.0 compatible)
FreeType Support	enabled
FreeType Linkage	with freetype
FreeType Version	2.7.0
GIF Read Support	enabled
GIF Create Support	enabled
JPEG Support	enabled
libJPEG Version	9 compatible
PNG Support	enabled
libPNG Version	1.5.26
WBMP Support	enabled
XPM Support	enabled
libXpm Version	30512
XBM Support	enabled
WebP Support	enabled

iconv support	enabled
iconv implementation	"libiconv"
iconv library version	1.14

libXML support	active
libXML Compiled Version	2.9.4
libXML Loaded Version	20904
libXML streams	enabled

Multibyte Support	enabled
Multibyte string engine	libmbfl
HTTP input encoding translation	disabled
libmbfl version	1.3.2

Multibyte (japanese) regex support	enabled
Multibyte regex (oniguruma) version	5.9.5

OpenSSL support	enabled
OpenSSL Library Version	OpenSSL 1.0.2q 20 Nov 2018
OpenSSL Header Version	OpenSSL 1.0.2q 20 Nov 2018
Openssl default config	c:/usr/local/ssl/openssl.cnf

PCRE (Perl Compatible Regular Expressions) Support	enabled
PCRE Library Version	8.38 2015-11-23

PDO Driver for PostgreSQL	enabled
PostgreSQL(libpq) Version	9.6.2
Module version	1.0.2
Revision	$Id: 0e858dd2051ca8c2fd3c781909a0670ab5fecd36 $

json support	enabled
json version	1.2.1

PostgreSQL Support	enabled
PostgreSQL(libpq) Version	9.6.2
PostgreSQL(libpq)	PostgreSQL 9.6.2 (win32)
Multibyte character support	enabled
SSL support	enabled
Active Persistent Links	0
Active Links	0

Directive	Local Value	Master Value
pgsql.allow_persistent	On	On
pgsql.auto_reset_persistent	Off	Off
pgsql.ignore_notice	Off	Off
pgsql.log_notice	Off	Off
pgsql.max_links	Unlimited	Unlimited
pgsql.max_persistent	Unlimited	Unlimited

Phar: PHP Archive support	enabled
Phar EXT version	2.0.2
Phar API version	1.1.1
SVN revision	$Id: 6e5cec2462a6ded53d4379ea9a69487a60d5c43c $
Phar-based phar archives	enabled
Tar-based phar archives	enabled
ZIP-based phar archives	enabled
gzip compression	enabled
bzip2 compression	enabled
OpenSSL support	enabled

Directive	Local Value	Master Value
phar.cache_list	no value	no value
phar.readonly	On	On
phar.require_hash	On	On

Session Support	enabled
Registered save handlers	files user
Registered serializer handlers	php_serialize php php_binary wddx

Directive	Local Value	Master Value
session.auto_start	Off	Off
session.cache_expire	180	180
session.cache_limiter	nocache	nocache
session.cookie_domain	no value	no value
session.cookie_httponly	Off	Off
session.cookie_lifetime	0	0
session.cookie_path	/	/
session.cookie_secure	Off	Off
session.entropy_file	no value	no value
session.entropy_length	0	0
session.gc_divisor	1000	1000
session.gc_maxlifetime	1440	1440
session.gc_probability	1	1
session.hash_bits_per_character	5	5
session.hash_function	0	0
session.name	PHPSESSID	PHPSESSID
session.referer_check	no value	no value
session.save_handler	files	files
session.save_path	D:\PHPWEB\php\temp\	D:\PHPWEB\php\temp\
session.serialize_handler	php	php
session.upload_progress.cleanup	On	On
session.upload_progress.enabled	On	On
session.upload_progress.freq	1%	1%
session.upload_progress.min_freq	1	1
session.upload_progress.name	PHP_SESSION_UPLOAD_PROGRESS	PHP_SESSION_UPLOAD_PROGRESS
session.upload_progress.prefix	upload_progress_	upload_progress_
session.use_cookies	On	On
session.use_only_cookies	On	On
session.use_strict_mode	Off	Off
session.use_trans_sid	0	0

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Dynamic Library Support	enabled
Internal Sendmail Support for Windows	enabled

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assert.active	1	1
assert.bail	0	0
assert.callback	no value	no value
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assert.warning	1	1
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default_socket_timeout	60	60
from	no value	no value
url_rewriter.tags	a=href,area=href,frame=src,input=src,form=fakeentry	a=href,area=href,frame=src,input=src,form=fakeentry
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PHP Version 5.6.40

Configuration

Additional Modules

Environment

PHP Variables

PHP Credits

PHP License

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ZLib Support	enabled
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Directive	Local Value	Master Value
zlib.output_compression	Off	Off
zlib.output_compression_level	-1	-1
zlib.output_handler	no value	no value

Variable	Value
_FCGI_X_PIPE_	\\.\pipe\IISFCGI-1e3f32ac-d582-4e70-a573-857a07f33301
PHP_FCGI_MAX_REQUESTS	10000
ALLUSERSPROFILE	C:\ProgramData
APPDATA	C:\Windows\system32\config\systemprofile\AppData\Roaming
APP_POOL_CONFIG	C:\inetpub\temp\apppools\wwwroot\wwwroot.config
APP_POOL_ID	wwwroot
CommonProgramFiles	C:\Program Files\Common Files
CommonProgramFiles(x86)	C:\Program Files (x86)\Common Files
CommonProgramW6432	C:\Program Files\Common Files
COMPUTERNAME	iZ4r4b31413jd2Z
ComSpec	C:\Windows\system32\cmd.exe
LOCALAPPDATA	C:\Windows\system32\config\systemprofile\AppData\Local
NUMBER_OF_PROCESSORS	2
OS	Windows_NT
Path	C:\Windows\system32;C:\Windows;C:\Windows\System32\Wbem;C:\Windows\System32\WindowsPowerShell\v1.0\;D:\Program Files\Microsoft SQL Server\110\DTS\Binn\;D:\Program Files (x86)\Microsoft SQL Server\110\Tools\Binn\;D:\Program Files\Microsoft SQL Server\110\Tools\Binn\;D:\Program Files (x86)\Microsoft SQL Server\110\Tools\Binn\ManagementStudio\;C:\Program Files (x86)\Microsoft Visual Studio 10.0\Common7\IDE\PrivateAssemblies\;D:\Program Files (x86)\Microsoft SQL Server\110\DTS\Binn\;C:\sslctlw;C:\Windows\system32\config\systemprofile\AppData\Local\Microsoft\WindowsApps
PATHEXT	.COM;.EXE;.BAT;.CMD;.VBS;.VBE;.JS;.JSE;.WSF;.WSH;.MSC
PROCESSOR_ARCHITECTURE	AMD64
PROCESSOR_IDENTIFIER	Intel64 Family 6 Model 85 Stepping 4, GenuineIntel
PROCESSOR_LEVEL	6
PROCESSOR_REVISION	5504
ProgramData	C:\ProgramData
ProgramFiles	C:\Program Files
ProgramFiles(x86)	C:\Program Files (x86)
ProgramW6432	C:\Program Files
PSModulePath	C:\Program Files\WindowsPowerShell\Modules;C:\Windows\system32\WindowsPowerShell\v1.0\Modules;D:\Program Files (x86)\Microsoft SQL Server\110\Tools\PowerShell\Modules\
PUBLIC	C:\Users\Public
SystemDrive	C:
SystemRoot	C:\Windows
TEMP	C:\Windows\TEMP
TMP	C:\Windows\TEMP
USERDOMAIN	WORKGROUP
USERNAME	iZ4r4b31413jd2Z$
USERPROFILE	C:\Windows\system32\config\systemprofile
windir	C:\Windows

Variable	Value
_REQUEST["aid"]	9339
_REQUEST["_URL_"]	Array ( [0] => index [1] => view [2] => aid [3] => 9339 )
_GET["aid"]	9339
_GET["_URL_"]	Array ( [0] => index [1] => view [2] => aid [3] => 9339 )
_SERVER["_FCGI_X_PIPE_"]	\\.\pipe\IISFCGI-1e3f32ac-d582-4e70-a573-857a07f33301
_SERVER["PHP_FCGI_MAX_REQUESTS"]	10000
_SERVER["ALLUSERSPROFILE"]	C:\ProgramData
_SERVER["APPDATA"]	C:\Windows\system32\config\systemprofile\AppData\Roaming
_SERVER["APP_POOL_CONFIG"]	C:\inetpub\temp\apppools\wwwroot\wwwroot.config
_SERVER["APP_POOL_ID"]	wwwroot
_SERVER["CommonProgramFiles"]	C:\Program Files\Common Files
_SERVER["CommonProgramFiles(x86)"]	C:\Program Files (x86)\Common Files
_SERVER["CommonProgramW6432"]	C:\Program Files\Common Files
_SERVER["COMPUTERNAME"]	iZ4r4b31413jd2Z
_SERVER["ComSpec"]	C:\Windows\system32\cmd.exe
_SERVER["LOCALAPPDATA"]	C:\Windows\system32\config\systemprofile\AppData\Local
_SERVER["NUMBER_OF_PROCESSORS"]	2
_SERVER["OS"]	Windows_NT
_SERVER["Path"]	C:\Windows\system32;C:\Windows;C:\Windows\System32\Wbem;C:\Windows\System32\WindowsPowerShell\v1.0\;D:\Program Files\Microsoft SQL Server\110\DTS\Binn\;D:\Program Files (x86)\Microsoft SQL Server\110\Tools\Binn\;D:\Program Files\Microsoft SQL Server\110\Tools\Binn\;D:\Program Files (x86)\Microsoft SQL Server\110\Tools\Binn\ManagementStudio\;C:\Program Files (x86)\Microsoft Visual Studio 10.0\Common7\IDE\PrivateAssemblies\;D:\Program Files (x86)\Microsoft SQL Server\110\DTS\Binn\;C:\sslctlw;C:\Windows\system32\config\systemprofile\AppData\Local\Microsoft\WindowsApps
_SERVER["PATHEXT"]	.COM;.EXE;.BAT;.CMD;.VBS;.VBE;.JS;.JSE;.WSF;.WSH;.MSC
_SERVER["PROCESSOR_ARCHITECTURE"]	AMD64
_SERVER["PROCESSOR_IDENTIFIER"]	Intel64 Family 6 Model 85 Stepping 4, GenuineIntel
_SERVER["PROCESSOR_LEVEL"]	6
_SERVER["PROCESSOR_REVISION"]	5504
_SERVER["ProgramData"]	C:\ProgramData
_SERVER["ProgramFiles"]	C:\Program Files
_SERVER["ProgramFiles(x86)"]	C:\Program Files (x86)
_SERVER["ProgramW6432"]	C:\Program Files
_SERVER["PSModulePath"]	C:\Program Files\WindowsPowerShell\Modules;C:\Windows\system32\WindowsPowerShell\v1.0\Modules;D:\Program Files (x86)\Microsoft SQL Server\110\Tools\PowerShell\Modules\
_SERVER["PUBLIC"]	C:\Users\Public
_SERVER["SystemDrive"]	C:
_SERVER["SystemRoot"]	C:\Windows
_SERVER["TEMP"]	C:\Windows\TEMP
_SERVER["TMP"]	C:\Windows\TEMP
_SERVER["USERDOMAIN"]	WORKGROUP
_SERVER["USERNAME"]	iZ4r4b31413jd2Z$
_SERVER["USERPROFILE"]	C:\Windows\system32\config\systemprofile
_SERVER["windir"]	C:\Windows
_SERVER["ORIG_PATH_INFO"]	/index.php/index-view-aid-9339.html
_SERVER["URL"]	/index.php
_SERVER["SERVER_SOFTWARE"]	Microsoft-IIS/10.0
_SERVER["SERVER_PROTOCOL"]	HTTP/1.1
_SERVER["SERVER_PORT_SECURE"]	1
_SERVER["SERVER_PORT"]	443
_SERVER["SERVER_NAME"]	yyjg.net
_SERVER["SCRIPT_NAME"]	/index.php
_SERVER["SCRIPT_FILENAME"]	D:\wwwroot\yyjg.net\wwwroot\index.php
_SERVER["REQUEST_URI"]	/index.php/index-view-aid-9339.html
_SERVER["REQUEST_METHOD"]	GET
_SERVER["REMOTE_USER"]	no value
_SERVER["REMOTE_PORT"]	63455
_SERVER["REMOTE_HOST"]	216.73.216.63
_SERVER["REMOTE_ADDR"]	216.73.216.63
_SERVER["QUERY_STRING"]	no value
_SERVER["PATH_TRANSLATED"]	D:\wwwroot\yyjg.net\wwwroot\index.php\index-view-aid-9339.html
_SERVER["PATH_INFO"]	/index-view-aid-9339
_SERVER["LOGON_USER"]	no value
_SERVER["LOCAL_ADDR"]	172.16.121.93
_SERVER["INSTANCE_META_PATH"]	/LM/W3SVC/1
_SERVER["INSTANCE_NAME"]	WWWROOT
_SERVER["INSTANCE_ID"]	1
_SERVER["HTTPS_SERVER_SUBJECT"]	CN=www.yyjg.net
_SERVER["HTTPS_SERVER_ISSUER"]	C=PL, O=Asseco Data Systems S.A., CN=Certum DV TLS G2 R39 CA
_SERVER["HTTPS_SECRETKEYSIZE"]	2048
_SERVER["HTTPS_KEYSIZE"]	256
_SERVER["HTTPS"]	on
_SERVER["GATEWAY_INTERFACE"]	CGI/1.1
_SERVER["DOCUMENT_ROOT"]	D:\wwwroot\yyjg.net\wwwroot
_SERVER["CONTENT_TYPE"]	no value
_SERVER["CONTENT_LENGTH"]	0
_SERVER["CERT_SUBJECT"]	no value
_SERVER["CERT_SERIALNUMBER"]	no value
_SERVER["CERT_ISSUER"]	no value
_SERVER["CERT_FLAGS"]	no value
_SERVER["CERT_COOKIE"]	no value
_SERVER["AUTH_USER"]	no value
_SERVER["AUTH_PASSWORD"]	no value
_SERVER["AUTH_TYPE"]	no value
_SERVER["APPL_PHYSICAL_PATH"]	D:\wwwroot\yyjg.net\wwwroot\
_SERVER["APPL_MD_PATH"]	/LM/W3SVC/1/ROOT
_SERVER["IIS_UrlRewriteModule"]	7.1.0871.0
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_SERVER["HTTP_HOST"]	yyjg.net
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PHP Authors
Contribution	Authors
Zend Scripting Language Engine	Andi Gutmans, Zeev Suraski, Stanislav Malyshev, Marcus Boerger, Dmitry Stogov, Xinchen Hui, Nikita Popov
Extension Module API	Andi Gutmans, Zeev Suraski, Andrei Zmievski
UNIX Build and Modularization	Stig Bakken, Sascha Schumann, Jani Taskinen
Windows Port	Shane Caraveo, Zeev Suraski, Wez Furlong, Pierre-Alain Joye, Anatol Belski
Server API (SAPI) Abstraction Layer	Andi Gutmans, Shane Caraveo, Zeev Suraski
Streams Abstraction Layer	Wez Furlong, Sara Golemon
PHP Data Objects Layer	Wez Furlong, Marcus Boerger, Sterling Hughes, George Schlossnagle, Ilia Alshanetsky
Output Handler	Zeev Suraski, Thies C. Arntzen, Marcus Boerger, Michael Wallner

SAPI Modules
Contribution	Authors
AOLserver	Sascha Schumann
Apache 1.3 (apache_hooks)	Rasmus Lerdorf, Zeev Suraski, Stig Bakken, David Sklar, George Schlossnagle, Lukas Schroeder
Apache 1.3	Rasmus Lerdorf, Zeev Suraski, Stig Bakken, David Sklar
Apache 2.0 Filter	Sascha Schumann, Aaron Bannert
Apache 2.0 Handler	Ian Holsman, Justin Erenkrantz (based on Apache 2.0 Filter code)
Caudium / Roxen	David Hedbor
CGI / FastCGI	Rasmus Lerdorf, Stig Bakken, Shane Caraveo, Dmitry Stogov
CLI	Edin Kadribasic, Marcus Boerger, Johannes Schlueter, Moriyoshi Koizumi, Xinchen Hui
Continuity	Alex Leigh (based on nsapi code)
Embed	Edin Kadribasic
FastCGI Process Manager	Andrei Nigmatulin, dreamcat4, Antony Dovgal, Jerome Loyet
ISAPI	Andi Gutmans, Zeev Suraski
litespeed	George Wang
NSAPI	Jayakumar Muthukumarasamy, Uwe Schindler
phpdbg	Felipe Pena, Joe Watkins, Bob Weinand
phttpd	Thies C. Arntzen
pi3web	Holger Zimmermann
Sendmail Milter	Harald Radi
thttpd	Sascha Schumann
tux	Sascha Schumann
WebJames	Alex Waugh

Module Authors
Module	Authors
BC Math	Andi Gutmans
Bzip2	Sterling Hughes
Calendar	Shane Caraveo, Colin Viebrock, Hartmut Holzgraefe, Wez Furlong
COM and .Net	Wez Furlong
ctype	Hartmut Holzgraefe
cURL	Sterling Hughes
Date/Time Support	Derick Rethans
DB-LIB (MS SQL, Sybase)	Wez Furlong, Frank M. Kromann
DBA	Sascha Schumann, Marcus Boerger
DOM	Christian Stocker, Rob Richards, Marcus Boerger
enchant	Pierre-Alain Joye, Ilia Alshanetsky
ereg	Rasmus Lerdorf, Jim Winstead, Jaakko Hyvätti
EXIF	Rasmus Lerdorf, Marcus Boerger
fileinfo	Ilia Alshanetsky, Pierre Alain Joye, Scott MacVicar, Derick Rethans
Firebird driver for PDO	Ard Biesheuvel
FTP	Stefan Esser, Andrew Skalski
GD imaging	Rasmus Lerdorf, Stig Bakken, Jim Winstead, Jouni Ahto, Ilia Alshanetsky, Pierre-Alain Joye, Marcus Boerger
GetText	Alex Plotnick
GNU GMP support	Stanislav Malyshev
Iconv	Rui Hirokawa, Stig Bakken, Moriyoshi Koizumi
IMAP	Rex Logan, Mark Musone, Brian Wang, Kaj-Michael Lang, Antoni Pamies Olive, Rasmus Lerdorf, Andrew Skalski, Chuck Hagenbuch, Daniel R Kalowsky
Input Filter	Rasmus Lerdorf, Derick Rethans, Pierre-Alain Joye, Ilia Alshanetsky
InterBase	Jouni Ahto, Andrew Avdeev, Ard Biesheuvel
Internationalization	Ed Batutis, Vladimir Iordanov, Dmitry Lakhtyuk, Stanislav Malyshev, Vadim Savchuk, Kirti Velankar
JSON	Omar Kilani, Scott MacVicar
LDAP	Amitay Isaacs, Eric Warnke, Rasmus Lerdorf, Gerrit Thomson, Stig Venaas
LIBXML	Christian Stocker, Rob Richards, Marcus Boerger, Wez Furlong, Shane Caraveo
mcrypt	Sascha Schumann, Derick Rethans
MS SQL	Frank M. Kromann
Multibyte String Functions	Tsukada Takuya, Rui Hirokawa
MySQL driver for PDO	George Schlossnagle, Wez Furlong, Ilia Alshanetsky, Johannes Schlueter
MySQL	Zeev Suraski, Zak Greant, Georg Richter, Andrey Hristov
MySQLi	Zak Greant, Georg Richter, Andrey Hristov, Ulf Wendel
MySQLnd	Andrey Hristov, Ulf Wendel, Georg Richter, Johannes Schlüter
OCI8	Stig Bakken, Thies C. Arntzen, Andy Sautins, David Benson, Maxim Maletsky, Harald Radi, Antony Dovgal, Andi Gutmans, Wez Furlong, Christopher Jones, Oracle Corporation
ODBC driver for PDO	Wez Furlong
ODBC	Stig Bakken, Andreas Karajannis, Frank M. Kromann, Daniel R. Kalowsky
OpenSSL	Stig Venaas, Wez Furlong, Sascha Kettler, Scott MacVicar
Oracle (OCI) driver for PDO	Wez Furlong
pcntl	Jason Greene, Arnaud Le Blanc
Perl Compatible Regexps	Andrei Zmievski
PHP Archive	Gregory Beaver, Marcus Boerger
PHP Data Objects	Wez Furlong, Marcus Boerger, Sterling Hughes, George Schlossnagle, Ilia Alshanetsky
PHP hash	Sara Golemon, Rasmus Lerdorf, Stefan Esser, Michael Wallner, Scott MacVicar
Posix	Kristian Koehntopp
PostgreSQL driver for PDO	Edin Kadribasic, Ilia Alshanetsky
PostgreSQL	Jouni Ahto, Zeev Suraski, Yasuo Ohgaki, Chris Kings-Lynne
Pspell	Vlad Krupin
Readline	Thies C. Arntzen
Recode	Kristian Koehntopp
Reflection	Marcus Boerger, Timm Friebe, George Schlossnagle, Andrei Zmievski, Johannes Schlueter
Sessions	Sascha Schumann, Andrei Zmievski
Shared Memory Operations	Slava Poliakov, Ilia Alshanetsky
SimpleXML	Sterling Hughes, Marcus Boerger, Rob Richards
SNMP	Rasmus Lerdorf, Harrie Hazewinkel, Mike Jackson, Steven Lawrance, Johann Hanne, Boris Lytochkin
SOAP	Brad Lafountain, Shane Caraveo, Dmitry Stogov
Sockets	Chris Vandomelen, Sterling Hughes, Daniel Beulshausen, Jason Greene
SPL	Marcus Boerger, Etienne Kneuss
SQLite 3.x driver for PDO	Wez Furlong
SQLite3	Scott MacVicar, Ilia Alshanetsky, Brad Dewar
Sybase-CT	Zeev Suraski, Tom May, Timm Friebe
System V Message based IPC	Wez Furlong
System V Semaphores	Tom May
System V Shared Memory	Christian Cartus
tidy	John Coggeshall, Ilia Alshanetsky
tokenizer	Andrei Zmievski, Johannes Schlueter
WDDX	Andrei Zmievski
XML	Stig Bakken, Thies C. Arntzen, Sterling Hughes
XMLReader	Rob Richards
xmlrpc	Dan Libby
XMLWriter	Rob Richards, Pierre-Alain Joye
XSL	Christian Stocker, Rob Richards
Zip	Pierre-Alain Joye, Remi Collet
Zlib	Rasmus Lerdorf, Stefan Roehrich, Zeev Suraski, Jade Nicoletti, Michael Wallner

PHP Documentation
Authors	Mehdi Achour, Friedhelm Betz, Antony Dovgal, Nuno Lopes, Hannes Magnusson, Georg Richter, Damien Seguy, Jakub Vrana, Adam Harvey, Peter Cowburn
Editor	Philip Olson
User Note Maintainers	Daniel P. Brown, Thiago Henrique Pojda
Other Contributors	Previously active authors, editors and other contributors are listed in the manual.

Websites and Infrastructure team
PHP Websites Team	Rasmus Lerdorf, Hannes Magnusson, Philip Olson, Lukas Kahwe Smith, Pierre-Alain Joye, Kalle Sommer Nielsen, Peter Cowburn, Adam Harvey, Ferenc Kovacs, Levi Morrison
Event Maintainers	Damien Seguy, Daniel P. Brown
Network Infrastructure	Daniel P. Brown
Windows Infrastructure	Alex Schoenmaker