论文部分内容阅读
随着现代市场经济体制的逐步完善,国家卫生事业的改革不断深入,医院的制度体系也逐渐得到完善,医院对于财务分析和评价指标的研究对医院的经营发展有着十分重要的意义。但是从医院的财务分析和评价指标体系来看,目前存在的分析指标较为零散,体系不健全,不能对医院的财务做出科学系统的评价。本文主要针对现代医院财务分析存在的问题提出了医院财务分析的方法和评价指标体系。
With the gradual improvement of the modern market economic system, the reform of the national health undertaking continues to deepen, and the institutional system of the hospital has been gradually improved. The research on the hospital’s financial analysis and evaluation indicators is of great significance to the operation and development of the hospital. However, judging from the hospital’s financial analysis and evaluation index system, the existing analytical indicators are fragmented, the system is not perfect, and the scientific evaluation of the hospital’s financial affairs can not be made. This paper mainly aims at the existing problems in the modern hospital financial analysis and puts forward the hospital financial analysis method and evaluation index system.