医院内部综合财务评价方法

Hospital Internal Comprehensive Financial Evaluation Method

目的:测算医院的财务能力状况,构建医院内部的综合财务指数评价系统,为医院管理者提供决策依据和参考。方法:进行因子分析,在医院内部,提出动态制定每个考核指标标准值的方法,把财务综合评价标准划分为9个档次,设计相应的标准系数,客观地赋给各指标的权重系数。结果:通过对某医院18个月的综合财务评估结果,显示该院财务能力状况处于良好的态势,但发展潜力仍然较大。该结果与实际情况比较吻合。结论:研究表明,医院内部的综合财务评价需要一个科学的指标体系。该评价系统,不仅考虑了医院经济效益层面的指标,而且也考虑了社会效益方面的指标,能够更加准确地评估医院的财务能力状况。

Objective： To estimate the status of the hospital＇s financial ability, build evaluation system of hospitals internal comprehensive financial index, provide hospital managers the evidences and references for making decisions. Methods： Factor analysis was performed to provide method of dynamically designing the standard of each evaluation index, divide the financial comprehensive evaluation standard into 9 levels, design relevant Standard coefficient, provide weight coefficient of each index objectively. Results： The result of 18 months＇ comprehensive financial evaluation for a hospital showed that the hospital＇s financial ability was in good shape, while there was still large potential for development. The result is quite consistent with the actual status. Conclusion： The study showed that the hospital internal comprehensive financial evaluation needs a scientific index system. Not only did the evaluation system consider the index of hospital economic profits, but also considered the index of social profits, so as to evaluate the financial ability status of hospital more correctly.