摘要
目的明确公立医院开展财务分析报告的内容,提高决算报告的质量。方法采用比较分析法、比率分析法、因素分析法和结构分析法,对医院年度财务状况进行分析。结果 (1)新版财务分析的内容由6大项扩大到10大项,(2)具体子项目由原来的20项增加到48项,(3)新版财务分析强调对预算执行、财政保障水平等进行分析,(4)新版财务分析有利于了解医院当期财务状况和财务成果的完成情况。结论根据真实的交易、事项以及完整、准确的财务会计资料编制财务分析报告有助于使用者理解和使用会计报告。
Objective To clarify the content of financial analysis report in public hospital and improve the quality of fi- nal report. Methods Using comparative method, ratio analysis, factor and structure analysis method to analyze hospi- tal annual financial status. Results （1） The content of 2015 edition increases from 6 items to 10 items, （2） the index increases from 20 items to 48 items, （3） 2015 edition emphasizes to analyze the current financial situation and finan- cial results of the hospital, （4） 2015 edition is good for knowing the analysis of budget execution and financial result and so on. Conclusion According to the actual transactions, events and accurate financial accounting information, fi- nancial analysis reports ~an help users to understand and use the accounting report well.
出处
《中国医院管理》
北大核心
2015年第9期60-61,共2页
Chinese Hospital Management
关键词
公立医院
财务报告制度
财务分析
public hospital； financial report system； financial analysis
