如何撰写公立医院财务分析

Analysis on How to Write the Financial Analysis of Public Hospitals

公立医院财务分析是会计行业中的短板。高质量的医院财务分析不仅是对医院财务状况、经营成果进行分析、评价和预测的一种业务手段,更是医院决策层为达到预期经济目标采用的一种重要管理方法。文章的写作目的在于通过作者的工作经验,着重阐述撰写公立医院财务分析的一些具体方法,如:因素分析法、列举法、图表法,供广大同行交流借鉴,以期能够写出高水准的医院财务分析。

The financial analysis was the weakness of accounting profession. Not only was the high qualified hospital financialanalysis a business method for analyzing, evaluating and prospecting hospital financial situation and operation result, but also an impor-tant management method for the hospital executive achieving the prospective economical objective. It aimed on describing and writingsome specific methods for public hospital financial analysis based on the working experience of writers, including factor analysis, list-ing and graphical method, providing references for communication, so as to write high-qualified hospital financial analysis.