从财务报表的资金结构中分析某医院经济运营状况

Analysis of Hospital Economic Operation Status through the Capital Structure of the Financial Statements

目的:为医院管理者及时提供经营管理中的财务风险警示信息,以便更好地规避风险。方法:借鉴企业资产负债表的分析方法,对医院资产负债表、医疗收入费用明细表两年同期财务数据项目的结构变动程度及结构比例,进行深入对比分析。结果:揭示了医院经济运营中存在的财务风险和经营风险。结论:资产负债表可运用于资金结构的宏观调控,正确制定经营管理决策;医疗收入费用明细表则可从微观上发现管理中存在的问题,及时改进医院的质量管理。

Objective： To provide hospital managers the financial risk warning information, in order to avoid risk better. Methods： Use the analysis of corporate balance sheets as reference to compare and analyze 2 years＇ structural changing degree and structural rate of financial data project in hospital balance sheets and medical income schedule. Results： There are financial risks and operation risks existed in hospital economic operation. Conclusion： Balance sheet could be applied in the macro-control of capital structure to make correct decision for operation management; existing problem of management could be discovered from the micro-side of the medical income fees sheet, so as to improve the qualified management of the hospital.