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随着科技的进步和经济的发展,我国医院经济体制改革不断深入。医院不仅要融进市场活动中,而且要参与医疗服务市场竞争,以低成本消耗获得更多的经济效益和社会效益。医院财务分析对医院中的问题和产生原因进行合理的判断和分析,达到管理机构的需要。现代医院财务分析需构建财务指标体系引导医疗活动,以此为医院的经济行为和服务决策提供依据。本文就此分析了财务指标体系在医院财务分析中的应用。
With the progress of science and technology and the development of economy, the reform of the hospital’s economic system in our country continues to deepen. The hospital should not only integrate into the market activity, but also participate in the market competition of medical services and obtain more economic and social benefits with low cost. Hospital financial analysis of the hospital in the problems and causes a reasonable judge and analysis, to meet the needs of regulatory agencies. Modern hospital financial analysis needs to construct the financial index system to guide the medical activities, which can provide the basis for the hospital’s economic behavior and service decision-making. This article analyzes the application of financial index system in hospital financial analysis.