Hospital financial analysis, I focus on content, see
Abstract In this paper, the necessity of hospital financial analysis and methods start with the focus on financial analysis of the content author's point of view expounded.
【Key Words】 Hospital; financial analysis; risk; benefits; index
Hospital financial analysis refers to the financial statements and other information as the basis and starting point, using special methods, systems analysis evaluation of the hospital in the past, the present
financial position, operating results. To determine possible risks of medical services and asset utilization levels of safety and effectiveness to guide the hospital's medical activities, medical services, control of decision-making and provide a reliable basis for economic behavior.
First, the need for financial analysis
As the socialist market economic development and the improvement of the modern hospital system, using scientific and effective means of
funding the activities from the start, analyze the hospital human, material and financial resources utilization, as well as cost, efficiency, effectiveness of the relationship between the order beneficial to understand the medical activities in the financial operations of the
situation, control of economic decision-making and the extent consistent
with the objective of economic management, for leading policy-making to
provide the best economic program.
Through the hospital medical and health services, scientific
research, teaching and medical resource consumption, results of a comparative analysis to identify the gap between the various departments and problems and take measures to accelerate cash flow, improve equipment utilization, and further tap the potential of hospital operations, the correct Evaluation of the hospital plan and budget implementation, to ensure the correct operating direction of the hospital to improve the hospital management level, with minimal labor consumption, to achieve the
best possible social and economic benefits.
Second, financial analysis of the basic method
(A) Comparative analysis
With different periods of historical data for comparison; with similar hospitals or industry averages can be compared; compared with the
budget or plan.
(B) factor analysis
Determine the composition of a number of factors and indicators of decomposition were measured indicators of certain factors on the effects of changes in the direction and extent.
(C) balanced analysis
Will link the various economic activities, a balanced analysis of the relationship were measured indicators of changes in various factors on the degree of influence.
(Iv) structural analysis
Calculation of an economic indicator of the various components and the overall proportion, and analyze the changes, so as to equip the characteristics and trend of things, understanding the nature of things and the objective law.
Third, strengthening hospital financial analysis focused on the content of
Hospital financial analysis as an important component of financial management and an important means of increasingly become the hospital's leadership is expected to grasp the economic goals of the key management
method. In my opinion, the hospital financial analysis should include the following aspects.
(A) two-effectiveness analysis of a balanced development of
Since the state finance the hospital is limited, the hospital staff
to protect the wages and benefits, as well as the maintenance of normal development, there is no good economic returns can not function properly. The non-profit hospitals in turn determines the economic and social benefits the hospital must develop simultaneously. On the two benefits in
terms of the direction of balanced development, financial analysis of indicators should include: first, quantitative analysis of medical services, such as outpatient, hospital visits, average length of stay patient days, bed occupancy rate and so on. Second, the quality of medical services situation analysis, such as the level of charges for each outpatient, hospital bed days the level of charges, drug revenues accounted for the proportion of revenue, insured and non-insured
constitutes a proportion of income, these indicators are social indicators of both the also part of eco-efficiency indicators. In general, these
indicators should not be too high, such as the drugs are limits than the target, right to control drugs to support medical care, buying and selling drugs to curb unhealthy practices, reducing the financial burden of the patients are important.
(B) Asset Structure Analysis
Hospital survival and development are closely related to its asset structure, asset structure is the stability of the financial situation of the hospital and access to effective strength of the key to the strength level of the hospitals ability to reflect future earnings. Usually asset-
liability ratio as indicators of asset structure, indicating the total
assets in the hospital, the number of assets obtained through debt, this indicator is internationally recognized measure of corporate debt repayment ability and the main indicators of business risk. From an enterprise perspective, the debt is aimed at owner's equity through the appropriate debt to maximize the hospital solvency is based on the size of
assets and liabilities determined and are subject to national policy, local economic conditions affecting the general talk about the hospital's
assets-liability ratio, the lower show to the assets acquired less liabilities. But from the perspective of business, asset-liability ratio
is too low, indicating the use of external funding the hospital is poor; and asset-liability ratio is too high, indicating inadequate funding of
hospitals, relying on debt maintenance, debt service risk is too high, so the rates of assets and liabilities maintained at a level which is better. A reasonable range of internationally recognized 60% -70% to 85% and
above, it should be early warning signals. In analyzing the level of hospital assets and liabilities should be integrated socio-economic
conditions, industry trends, the competitive environment in which to evaluate such specific conditions.
(C) Liquidity Analysis
The liquidity of assets that the liquidity analysis to determine the hospital's asset quality. The current ratio is to evaluate the hospital before the expiry of current assets in the short