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文章从信息有用性及战略管理出发,从理论上阐述了财务分析如何为医院管理提供有用信息,对提升医院管理发挥积极作用,其中重点说明了财务分析在医院战略管理中的作用,使医院在最大限度提供优质医疗服务的同时,增强自身竞争力;同时指出在实践中,医院财务分析存在的某些认识误区和局限性,并结合具体案例,提出改进、完善财务分析的思路与方法
Based on the usefulness of information and strategic management, the article elaborates how financial analysis can provide useful information for hospital management and plays an active role in improving hospital management. The article emphasizes the role of financial analysis in hospital strategic management, At the same time, it points out some misunderstandings and limitations of hospital financial analysis in practice, and puts forward some ideas and methods of improving and perfecting financial analysis combining with specific cases.