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随着医疗卫生体制改革的深入,建立和完善现代医院管理制度显得越发重要和紧迫。医院财务分析作为医院经济活动分析的一种形式,正日益成为各大医院财务管理的重要组成部分和领导决策的重要依据。然而,目前县乡级基层医院无论是领导还是财务人员普遍对医院财务分析存在一定认识和方法上的误区,再加上国家有关部门对医院财务分析的要求也不尽完善,以致许多基层医院的财务分析没有得到应有的重视或流于形式,从而难以发挥其应有的作用。
With the deepening of medical and health system reform, it is more and more important and urgent to set up and perfect the modern hospital management system. Hospital financial analysis, as a form of hospital economic activity analysis, is increasingly becoming an important part of the financial management of major hospitals and an important basis for decision making. However, at present, county-level grassroots level hospitals generally have some misunderstandings and methodological errors in the hospital’s financial analysis whether they are leading or financial personnel. In addition, the requirements of the state departments for the hospital’s financial analysis are not perfect. As a result, many grassroots hospitals Financial analysis is not given due attention or mere formality, so it is difficult to play its due role.