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随着医疗机构的管理及医疗产权制度改革的不断深入,医院在经营自主权上有很大扩展,在资金的筹集、使用和分配上已经有相当大的自主权。医院的投资者和管理者及相关的人员越来越重视医院的财务状况及经营成果,医院财务报表分析,是医院财务管理的组成部分和重要手段,通过财务报表分析,可以评价、预测医院经营成果,客观地总结医院财务管理水平,揭示存在的问题,改进财务管理工作,提高财务管理水平,促进医院的发展。
With the management of medical institutions and the deepening reform of the system of medical property rights, hospitals have greatly expanded in the operation of their autonomy and have enjoyed considerable autonomy in the mobilization, use and distribution of funds. Hospital investors and managers and related personnel pay more and more attention to the hospital’s financial status and operating results, hospital financial statements analysis is an integral part of the hospital’s financial management and an important means through the financial statements analysis, you can evaluate and predict hospital management Results, objectively summarize the level of hospital financial management, reveal the existing problems, improve financial management, improve financial management, and promote the development of the hospital.