【摘要】医院财务分析是以医院的财务报告及其他相关资料为主要依据,对医院一定时期的财务状况和经营成果进行评价和剖析,为改进医院的财务管理工作和医院管理者作出正确的决策提供重要的财务信息。

    【关键词】医院财务;分析;构建

    Discusses the hospital financial analysis indicator system’s construction

    Wang Yan

    【Abstract】The hospital financial analysis is take the hospital financial report and other correlation data as the main basis, carries on the appraisal and the analysis to the hospital certain time’s financial situation and the management performance, to improve the hospital the financial control work and the hospital superintendent makes the correct decision-making to supply the important financial information.

    【Key words】Hospital finance; Analysis; Construction

    【中图分类号】R197.333【文献标识码】B【文章编号】1002-574X(2010)08-0262-02

    医院财务分析是以医院的财务报告及其他相关资料为主要依据,对医院一定时期的财务状况和经营成果进行评价和剖析,为改进医院的财务管理工作和医院管理者作出正确的决策提供重要的财务信息,并最终实现医院财务目标的一种管理行为 ......