摘要
随着公立医院改革的发展与要求,公立医院财务分析和评价已成为医院管理者关心的重要问题之一。本文针对新医院财务会计制度对财务分析的要求以及现行公立医院财务分析指标体系存在的不足为突破口,结合公立医院实际情况,运用改进后的杜邦分析法构建公立医院财务分析指标体系,通过建立科学的财务分析指标体系,促进医院经济健康运行。
With the deepening of the reform of public hospitals, financial analysis of public hospitals has become one of the major issues concerned by hospital managers. According to the requirement of the new regulation on public hospital financial system and accounting system on financial analysis and considering the defects of current financial analysis index system and the real situation of public hospitals, this article presented the application of improved DuPont analysis in public hospital financial analysis index system for the construction of an effective financial analysis index system, so as to promote the smooth financial work of a hospital.
出处
《医院管理论坛》
2013年第1期50-52,共3页
Hospital Management Forum
关键词
杜邦分析法
公立医院
财务分析
指标体系
DuPont analysis
pubfie hospital
financial analysis
index system
