摘要
文章就非营利性医院财务分析系统建立的前提和目标进行了研究。对如何建立财务效益分析、发展能力分析等一般财务分析指标提出观点,并提出建立医院运营能力、药品、人才等方面专项财务分析指标的设想,以建立非营利性医院财务分析的指标体系。
The premise and goal of establishing financial analysis system in no-profit hospital have been discussed.In order to establish financial'analysis index system in no-profit hospital,the author has an exclusive viewpoint about some general financial analysis indexes ,such as how to establish analysis of financial profit,and analysis of potential development.Special financial analysis indexes such as establishing operation and management,medicine within hospital,persinnel,etc.,have been proposed creatively.
出处
《中国医院管理》
北大核心
2005年第6期52-54,共3页
Chinese Hospital Management
关键词
医院财务分析财务指标
hospital,financial analysis,financial indexes
