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医院财务分析体系在医院财务管理中占重要的地位,既是对医院现行财务状况与经营成果进行评价、分析、预测,更是一种能让医院决策层达到预期经济目标的科学管理方法。新医院会计制度的实施,要求医院财务人员要深度地剖析新旧制度的异同,运用科学而规范的分析方法,定期出具详实的财务分析报告,帮助医院管理层认识过去、评价现在、预见未来,为医院管理决策指明正确方向。
The hospital financial analysis system occupies an important position in the hospital financial management, which not only evaluates, analyzes and predicts the current financial status and operating results of the hospital, but also is a scientific management method that enables the hospital’s decision-making level to achieve the expected economic goals. The implementation of the new hospital accounting system requires hospital financial officers to thoroughly analyze the similarities and differences between the old and the new systems and to apply scientific and standardized analytical methods to regularly issue detailed financial analysis reports to help hospital management understand the past and evaluate the present and future. Hospital management decisions indicate the correct direction.