关于医院临床科室财务分析的探讨

Discussion on the Financial Analysis of the Hospital Clinical Department

财务分析是医院财务管理和经济活动的重要内容之一,通过对临床科室设置合理的财务分析指标,可以全面分析科室的营运状况、赢利能力、发展前景、工作效率和社会效益。从医院临床科室财务分析的基本原则、方法及财务分析指标的设置等方面进行了初步探讨,并列举某临床科室部分实际数据进行了应用分析。

Financial analysis is one of the important contents of the hospital financial management and economic activities.To set up the reasonable financial analysis indexes of the clinical departments,we can comprehensive analysis of the operating conditions profit ability, development foreground,work efficiency and social benefit.The paper discusses the basic principle of financial analysis, method and fi- nancial analysis index settings , and some actual data of a hospital clinical department was analyzed.