随着新医院会计制度的出台,财务负责人要透彻地了解新旧制度的不同,了解新制度出台的宏观环境,定期出具财务分析报告,帮助医院管理者了解过去、认识现在、预见未来,并做出正确的决策。文章结合实务经验,对新制度下财务分析中应关注的内容、财务分析存在的问题、相应的对策进行探讨,以期提高医院的财务管理水平。 With the promulgation of the new hospital accounting system, the responsible financial officers should thoroughly understand the differences between the old and the new systems, understand the macroeconomic environment promulgated by the new system, issue regular financial analysis reports, help hospital managers understand the past, know now, foresee the future and do Make the right decision. Based on the practical experience, the article discusses the problems that should be paid attention to in the financial analysis under the new system, the problems existing in the financial analysis and corresponding countermeasures in order to improve the financial management level of the hospital.