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浅谈医院财务分析的方法和评价指标体系
引用本文:赵美君.浅谈医院财务分析的方法和评价指标体系[J].中华医院管理杂志,2004,20(10):589-591.
作者姓名:赵美君
作者单位:323000,浙江省丽水市第二人民医院
摘    要:介绍了医院财务分析常用的方法 ,即比较分析法 ,主要是与历史标准、同行标准、计划标准比较 ;因素分析法 ;比率分析法 ;图表分析法。论述了医院财务评价指标体系 ,其指标包括经济效益指标、负债比率指标、变现能力比率指标、病人费用评价指标、管理水平指标和职工消费水平指标。

关 键 词:医院经济  财务分析方法  财务评价指标体系
修稿时间:2004年4月5日

Hospital financial analysis methods and assessment indexes
ZHAO Mei-jun.Hospital financial analysis methods and assessment indexes[J].Chinese Journal of Hospital Administration,2004,20(10):589-591.
Authors:ZHAO Mei-jun
Institution:ZHAO Mei-jun. The Second People's Hospital of Lishui City,Lishui,Zhejiang 323000,China
Abstract:The paper gives an account of the major hospital financial analysis methods, viz. the comparison analysis method, which compares chiefly with historical criteria, trade criteria, and plan criteria, factor analysis method, ratio analysis method, and graphic analysis method. It also deals with hospital financial assessment indexes, which include economic benefits index, ratio of liabilities index, ratio of reappearance ability index, patients' expenses assessment index, management standards index, and staff and workers' consumption level index.
Keywords:Hospital economy  Financial analysis method  Financial assessment indexes
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