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医院财务分析的意义和方法(The significance and methods of hospital financial analysis).doc
医院财务分析的意义和方法(The significance and methods of hospital financial analysis)
The significance and methods of hospital financial analysis
Abstract: financial analysis is an important basis for measuring the results of the operation. At present, the financial statements of the hospital mainly include the balance sheet, the business income and expenditure table, the medical income and expenditure statement, the drug income and expenditure list and the basic digital table. Based on the financial statements and other accounting data analysis, to understand the hospital in a certain period of solvency, operation ability and development ability, make the hospital managers to clear the hospitals financial condition and operating results.
1 significance of financial analysis
Financial analysis of hospital is the hospital financial statements and other relevant materials as the main basis for the evaluation and analysis of the hospitals financial condition and operating results, advantages and disadvantages and the development trend of the hospital reflected in the process of operation, so as to improve financial management and optimize economic decision-making provide important financial information. It is of great significance to do financial analysis well.
(1) financial analysis is an important basis for measuring the results of the operation. At present, the financial statements of the hospital mainly include the balance sheet, the business income and expenditure table, the medical income and expenditure statement, the drug income and expenditure list and the basic digital table. Based on the financial statements and other accounting data analysis, to understand the hospital in a certain period of solvency, operation ability and development ability, make the hospital managers to clear the hospitals financial condition and operating results.
(2) financial analysis is an important means to optimize the asset structure and improve the management level. By setting and analysis o
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