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1、醫(yī)院財(cái)務(wù)分析的意義和方法（Themeaningandmethodofhospitalfinancialanalysis）ThemeaningandmethodofhospitalfinancialanalysisAbstract:financialanalysisisanimportantbasisformeasuringthecompletedbusinessresults.Atpresent,thefinancialstatementsofthehospitalmainlyincludebalancesheet,businessbalancesheet,m
2、edicalbalancesheet,drugpaymentscheduleandbasicdigitaltable.Throughtheanalysisoffinancialstatementsandotheraccountinginformation,toknowacertainperiodoftimehospitaldebtpayingability,operationabilityanddevelopmentability,makethehospitaladministratorsclearlythefinancialpositionandoperat
3、ingresultsofhospital.1.ThesignificanceoffinancialanalysisHospitalfinancialanalysisisbasedonfinancialstatementsandotherrelevantmaterialsasthemainbasis,evaluatethehospital'sfinancialpositionandoperatingresultsandanalysis,timeinhospitalmanagementintheprocessoftheprosandconsanddevelopme
4、nttrend,thustoimprovethefinancialmanagementworkandoptimizingeconomicdecisionprovidesimportantfinancialinformation.Itisofgreatsignificancetomakefinancialanalysis.(1)financialanalysisisanimportantbasisformeasuringthecompletedbusinessresults.Atpresent,thefinancialstatementsofthehospita
5、lincludethebalancesheet,thebalancesheet,themedicalincomestatement,thebalancesheetandthebasicdigitaltable.Throughtheanalysisoffinancialstatementsandotheraccountinginformation,toknowacertainperiodoftimehospitaldebtpayingability,operationabilityanddevelopmentability,makethehospitaladmi
6、nistratorsclearlythefinancialpositionandoperatingresultsofhospital.(2)financialanalysisisanimportantmeanstooptimizetheassetstructureandimprovethemanagementlevel.Throughtheanalysisofthesetupandfinancialindex,findoutthevariousfactorsaffectingthedevelopmentofthehospital,makefulluseofhu
7、manresourcesandmaterialresources,optimizetheassetsstructure,improveprofitability,makethehospitaltooktothetrackofhealthydevelopment.2.Methodsoffinancialanalysis(1)trendanalysis.Themethodcanbeusedforthelongitudinalcomparisonoffinancialindicatorsofdifferentperiodsinthesamehospital,andc
8、analsobeusedintheho
