医院财务综合评价体系的设计及应用

目的 通过对医院财务综合评价了解医院财务状况,根据与其他医院的差距制定改进措施.方法 根据医院实际情况选取评价指标、评价标准,确定指标权重及评分方法,计算医院财务评价得分.结果 财务综合评价体系能准确评价医院财务水平,有利于医院管理者综合了解医院的财务管理状况.结论 建立客观、全面的财务综合评价体系是现代医院管理的必然要求,能够促进医院健康、可持续发展.

The Design and Application of Hospitals Comprehensive Financial Evaluation System

Objective ： Through the comprehensive financial evaluation about hospital＇s financial situation, measures for improvement are made according to the shortcomings as compared with other hospitals. Methods ： Based upon the actual condition of the hospital, evaluation index, evaluation standard are selected, and the index weight and scoring method determined, so as to calculate the scores of the hospital＇s financial evaluation.. Results：The comprehensive financial evaluation system can accurately evaluate the hospital＇s financial level, being advantageous to the hospital managers to understand the status of the hospital＇s finan- cial management. Conclusion：It is the inevitable requirement for modern hospital management to establish an objective and comprehensive financial evaluation system so as to promote the healthy and sustainable development of the hospital.