According to different information users, the contents of hospital financial analysis are mainly divided into external analysis and internal analysis. The importance of financial analysis in hospital economic management is studied below.
With the deepening of the reform of medical system, the economic activities of hospitals have undergone tremendous changes, and the trend of hospital management has become more and more obvious. As a means of financial management, financial analysis is also widely used in hospital management. It plays an important role in scientific decision-making, reducing operating costs and improving economic benefits. At present, the competition in the medical market is becoming increasingly fierce, and the challenges faced by hospitals will be more severe. In addition to improving the quality of medical services, it is also necessary to further improve economic benefits. Therefore, it is particularly important for hospitals to strengthen financial analysis if they want to improve their market competitiveness.
First, the hospital's financial analysis of the day
Hospital financial analysis is based on the financial statements and other relevant materials of the hospital, which evaluates and analyzes the financial status and operating results of the hospital, reflects the advantages and disadvantages of the hospital's operation process and its development trend, and provides important financial information for the hospital to improve financial management and optimize economic decision-making. Specifically: ① Financial analysis is an important basis to measure the completed operating results. At present, the financial statements of hospitals mainly include balance sheet, business income and expenditure summary table, medical income and expenditure schedule, drug income and expenditure schedule and basic figures table. Through the analysis of financial statements and other accounting data, we can understand the solvency, operational capacity and development capacity of the hospital in a certain period, so that hospital managers can clearly understand the financial situation and operating results of the hospital. ② Financial analysis is an important means to optimize asset structure and improve management level. Through the setting and analysis of financial indicators, we can find out various factors that affect the development of hospitals, make full use of human and material resources, optimize the asset structure, improve profitability, and put hospitals on the track of benign development.
Second, the contents and methods of hospital financial analysis
(A) the content of hospital financial analysis. The content of hospital financial analysis is mainly divided into external analysis content and internal analysis content according to different information users, and special analysis content can also be set up. External analysis refers to the analysis of hospital financial information by external users (superior competent department, superior financial department and bank) according to their respective requirements. External analysis includes: solvency analysis, profitability analysis, asset utilization efficiency analysis and hospital comprehensive capacity analysis; Internal analysis mainly provides decision-making basis for hospital internal managers. Internal analysis includes financing analysis, investment analysis, operating budget execution analysis, financial status and financial results analysis; Hospitals can also carry out special financial analysis according to the actual situation of hospital management, expand the scope of existing financial analysis and seek better market development space.
(2) Methods of hospital financial analysis. The methods of hospital financial analysis mainly include: ① trend analysis. This method can be used not only for the longitudinal comparison of financial indicators in the same hospital in different periods, but also for the horizontal comparison between different medical institutions. Using this method, we can analyze the main reasons of index changes and predict the future development trend. However, we should pay attention to the data of different periods, and the calculation caliber must be consistent. At the same time, we should deduct the influence of accidental factors to make the data reflect the normal operating conditions. ② Ratio analysis method. This method is to investigate the operation of the hospital from different angles by calculating the structure ratio, input-output ratio and correlation ratio. However, there is no unified industry standard to judge the proportion, and even if the values of each index are calculated, it is difficult to find a standard to compare with it. ③ Factor analysis. In this method, when several factors affect the analysis index, assuming that other factors remain unchanged, the influence of individual changes of each factor is determined in turn. Because the influence value of each factor change will be different because of the different order of substitution calculation, the problem lies in how to define the various factors of the influence index and their influence degree. ④ Comparative analysis method. It is a method to explain the quantitative relationship and differences between financial information and point out the direction for further analysis. This comparison can be the ratio between the planned economic activities and the actual financial activities of the hospital, and the ratio between the current financial activities and the previous financial activities of the hospital can be compared with other medical units in the same industry, which can be horizontal or vertical.
Third, the importance of hospital financial analysis
Financial analysis is a process, which concretizes the whole analysis object, finds out the differences of some indicators by analyzing all the components in the whole, and then unifies the differences of all the parts into a whole for overall evaluation. It plays an important role in economic management, which is not only a summary of the past economic operation ability, but also a prediction of the future financial development analysis.
(A) financial analysis is an important indicator to evaluate the economic situation of hospitals.
Financial statements mainly include balance sheet, business income and expenditure summary table, medical income and expenditure schedule, drug income and expenditure schedule and basic figures table. Through the analysis of the above statements, financial personnel can fully understand the current hospital's solvency, operating ability and profitability, and make a reasonable evaluation and analysis of the overall operating performance of the hospital, so as to seize and solve problems, promote the improvement of the hospital's economic management level, and take a step to obtain better economic benefits. Financial analysis can understand the current asset operation of the hospital, provide necessary conditions for hospital innovation, and is also an effective means to seek economic benefits. It is the basis of all hospital activities and covers a wide range. From the analysis of financial personnel, we can find the weak links in the current operation of the hospital, provide effective basis for managers to make correct decisions, and further improve the current operation of the hospital.
(B) Financial analysis is an important means to achieve financial goals.
With the continuous development of various undertakings in hospitals, the competitive prospect of hospitals is broader, and the rational distribution and use of existing assets in hospitals and the important position of financial analysis are highlighted. Through effective financial analysis methods, such as comparative analysis, trend analysis, factor analysis, ratio analysis, etc. Financial analysts constantly tap the development potential of hospitals, make major breakthroughs in weak links, make full use of existing resources, find out the gaps from all aspects, fully understand the unused human and material resources, find out the reasons for improper utilization, and promote the efficient operation of hospital business activities to achieve greater development and greater accumulation of hospital development funds. At the same time,
(C) financial analysis is the basis for the implementation of important economic management decisions.
The economic activities of hospitals are a system interwoven by various complex factors. By fully analyzing the economic activities of hospitals through scientific and effective means, we can understand the financial operation in medical activities, grasp the consistency between economic decision-making and objective economic laws, and turn a large number of financial statement data into useful information for decision-making, thus providing valuable basis for hospitals to implement economic management and make correct economic decisions. Therefore, the starting point of every major decision of hospital economic managers comes from financial analysis. Financial analysis can provide a macro understanding of the hospital's current operating capacity, provide a certain evaluation basis for risk assessment after investment, and provide an effective basis for hospital economic managers to make important decisions. (D) Financial analysis is an important link to improve the level of financial management.
Hospital financial analysis can not only evaluate and summarize the financial situation and achievements of the hospital, but also specifically judge whether the management and use of hospital assets are reasonable, whether the operation of funds is safe and effective, objectively evaluate the completion of hospital business plans, provide useful information for future budgets, plans and decisions, and predict the future development trend of the hospital. Therefore, strengthening financial analysis can objectively sum up financial management experience, reveal potential problems and development trends in financial management, understand and master the laws of financial activities, improve financial management, and continuously improve the level of hospital financial management.
Fourth, measures to achieve high-quality financial analysis
With the rapid development of medical services in China, the challenges faced by hospitals are becoming increasingly severe. As an important means of hospital financial management, financial analysis plays an increasingly important role in hospital management. It is particularly important for hospitals to achieve high-quality financial analysis if they want to improve their market competitiveness. To this end, the following aspects should be strengthened.
(1) Pay attention to prior analysis.
Financial analysis is an analytical process of evaluating the past and predicting the future. Combined with the rapid development of hospitals in recent years, risks and benefits inevitably coexist in the market economy environment. The financial analysis of the hospital can provide index information for the survival and development of the hospital in advance, and make the hospital invincible in the competition. But at present, many hospitals only attach importance to post-event analysis to a certain extent. In order to enhance the competitiveness and adaptability, hospitals should pay attention to pre-analysis and pre-prediction, make early judgments, make timely corresponding decisions based on effective information, improve management quality, avoid blindness, and promote the stable and healthy development of hospitals.
(2) Improve financial analysis methods.
It is very important to choose different financial analysis methods in different analysis stages. For example, cost-volume-profit analysis is used for pre-analysis, trend analysis is used for in-process analysis, and combined factor analysis is used for post-analysis. Financial personnel should apply different analysis methods to all stages of financial analysis and management, find out the logical relationship between data and find the breakthrough point of economic growth. At the same time, financial personnel should pay attention to the rational use of the financial information provided, while attaching importance to profit indicators, do not ignore innovation indicators. In addition, the investigation should be thorough when obtaining financial information. When necessary, we can go deep into various departments to conduct investigation and study, pay attention to mastering methods, and have the spirit of assiduous study, so as to obtain various effective indicators that affect the economic and social benefits of the hospital.
(C) improve the overall quality of financial personnel.
In order to obtain good financial analysis results, it is the key to improve the professional quality of the overall financial personnel. Financial personnel are the main body of financial activities, and only high-quality financial personnel can provide high-quality financial information. If the quality of financial personnel is low and their knowledge cannot be updated in time, the quality of financial information and financial level will be low, which will directly affect the quality of financial analysis. Financial personnel should keep learning, besides mastering the accounting theory knowledge such as accounting foundation and financial management, they should also know the knowledge of finance, management, law and other disciplines, expand their knowledge, adjust their knowledge structure, and systematically master the technical methods and skills of financial analysis, so as to improve their comprehensive quality, be competent for this job, make a higher level of financial analysis, provide accurate and reliable financial information for leaders, and reduce decision-making mistakes.
(4) Strengthen thematic analysis.
Conventional financial analysis focuses on the overall analysis of the current capital operation of the hospital, ignoring the weak links in the operation. The new economic management puts forward higher analytical requirements for financial analysis, and should attach importance to the analysis of weak links, such as? Special material analysis? 、? Analysis of income growth point? 、? Benefit analysis of construction projects? And so on, find out the existing problems, dig out the economic growth point, and make an accurate and effective measure for the overall economic benefit of the hospital. With the increasingly fierce competition in the medical market, some large-scale equipment and buildings have been expanded into major hospitals. While paying attention to social benefits, the medical income of many hospitals does not match the funds invested, and the financial analysis of hospitals is also one after another. At this time, the position of thematic analysis is highlighted. For example, it is helpful for the hospital to obtain greater economic benefits in the fierce competition by demonstrating some topics in advance and investigating the equipment utilization rate separately afterwards to get the correct market positioning.
Verb (abbreviation of verb) conclusion
Hospital financial analysis is one of the important core contents of hospital economic management, and it is an analysis and summary of hospital financial situation and medical operation in a certain period of time. It not only plays a decisive role in the change of hospital internal management structure, but also plays a vital role in hospital external investment and internal financing. As a financial control system, hospital financial analysis objectively evaluates the completion of hospital business plan through comparative analysis, trend analysis, ratio analysis and factor analysis of hospital income, expenditure, capital status, financial achievements and the use of property and materials, and specifically judges whether the management and use of hospital property and funds are reasonable and whether the asset operation is safe and effective. And from the complicated financial activities, find out the factors that affect the social and economic benefits of the hospital and the degree of influence, and at the same time provide a reliable basis and the best economic plan for hospital managers to strengthen the economic management of the hospital, rationally use manpower, material resources and financial resources, and obtain the best social and economic benefits with as little labor consumption as possible. By strengthening financial analysis, we can objectively sum up financial management experience, reveal potential problems and implied development trends in financial management, understand and master the laws of financial activities, improve financial management, continuously improve the financial management level of hospitals, and better serve the development of hospitals.
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