基于城市公立医院改革背景下的财务分析改进研究

Research on the Improvement of Financial Analysis in the Context of Urban Public Hospital Reform

目的:提高公立医院财务分析的易用性和决策有用性。方法:应用文献研究、实证研究等方法总结财务分析现状。结果:传统的财务分析存在缺乏前瞻性、与管理脱节、与业务联系不紧密等问题,不能满足公立医院改革背景下现代医院精细化管理的需求。结论:需要借助信息化的手段,充分利用医疗行业的"大数据",进行数据挖掘和预测,真正提供"决策有用"的财务分析。

Objective： It aimed to facilitate the usability of financial analysis and the affectivity of decision in public hospitals. Methods： It reviewed and summarized the current situation of financial analysis through literature research and empirical research. Re- suits： The traditional financial analysis lacked prospective, as well as close connections with management and business. Theretore, it could no longer meet the demand of refined management at modem hospitals under the background of public hospital reform. Conclu- sion： It needed to apply informational method to conduct data exploration and prediction according to the ＂big data＂ of medical insti- tutions, practically provide the financial analysis good for ＂decision＂ .