财务分析在医院财务管理工作中的应用

Application of financial analysis in hospital financial management

财务分析在医院财务管理工作中的应用主要体现在,评价医院的经营情况,提高医院的管理水平,借助BI分析工具为财务分析决策系统提供支撑,提高医院的市场竞争力。医院的经营状况包括盈利、亏损、负债等。财务分析可以对医院的经营状况进行充分评价,能够找到医院经营过程中最薄弱的环节,可以使管理者做出更加科学化的经营决策。财务分析所分析的报表是医院各部门的报表,对提交上来的报表进行科学合理地分析,会从中发现医院经营管理存在的问题。“院长驾驶舱”可以编制现金流量表、财务总图、来龙去脉图,还可以对医院会计报表的结构和差异影响度进行综合分析,只要选定报表、指标、分析期、对比期,再点击分析就可以得到医院的财务分析表和分析图。现在的竞争不仅仅是医疗环境和医疗水平之间的竞争,更是医院财务管理水平之间的竞争。财务分析则是对医院内部的各个报表进行整合关联,找出其中存在的问题,进而提高医院的市场竞争力。

The application of financial analysis in hospital financial management is mainly reflected in the following aspects,that is,to evaluate the operation of the hospital,improve the management level of the hospital,provide support for the financial analysis and decision-making system with the aid of Bi analysis tools,and improve the market competitiveness of the hospital.The operation of the hospital includes profit,loss and liability.Financial analysis can fully evaluate the operation of the hospital,find the weakest link in the operation process of the hospital,and make the managers make more scientific management decisions.The financial analysis report is the report of each department of the hospital.If we analyze the report submitted scientifically and reasonably,we will find out the problems existing in the operation and management of the hospital.“Dean’s cockpit”can prepare cash flow statement,general financial chart,context chart,and also can carry out comprehensive analysis on the structure and difference influence of the hospital’s accounting statement.As long as the statement,index,analysis period and comparison period are selected,and then click analysis to get the hospital’s financial analysis statement and analysis chart.Now the competition is not only between medical environment and medical level,but also between financial management level of hospital.Financial analysis is to integrate and correlate the internal statements of the hospital,find out the existing problems,and then improve market competitiveness of the hospital.