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。
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.
出处
《中华医院管理杂志》
2004年第10期589-591,共3页
Chinese Journal of Hospital Administration
