Part I Hospital Annual Financial Analysis Report
×× Since the convening of the meeting, in the care and support of the leadership at all levels, under the active assistance of the majority of the staff of the hospital, we are strictly implementing the financial system of the hospital, follow the principle of financial work for the medical services, taking into account the overall situation, better completed the leadership of our hospital and the The financial work arranged by the higher authorities has been well accomplished, and the work of the hospital has been promoted. The financial work of the year is reported as follows:
I. Assets
As of December 31, 20xx, the total assets of ×××× yuan, liabilities ×××× yuan, net assets ×××× yuan.
(a) Overview of assets
Of the total assets, money funds ×××× accounted for 4.63 of the total assets; other receivables ×××× accounted for 7.05 of the total assets; fixed assets ×××× accounted for 79.43 of the total assets.
It should be noted that this year, the hospital has acquired large-scale ××××, ×××× and ×××× medical equipment, *** investment ×××× million yuan, completed the previous year's investment plan. In addition, this year, the scrapping of fixed assets ×××× yuan, of which, specialized equipment ×××× yuan, general equipment ×××× yuan, housing and buildings ×××× yuan.
(ii) Overview of liabilities
Among the liabilities, accounts payable ×××× and medical advances ×××× for the purchase of medicines accounted for 46.31 and 45.65 of the total liabilities, social security payable ×××× accounted for 0.5 of the total liabilities, and other payables ×××× accounted for 7.53 of the total liabilities, which were mainly for large-scale medical equipments' deposits and warranty deposits.
Second, income and expenditure
20xx annual income totaled ×××× yuan, the expenditure of ×××× yuan, income and expenditure balance of ×××× yuan.
The total income for the year is ××××, which is composed of the following categories of income:
1. Financial subsidy income ×××× (including financial special subsidies ××××).
2. Medical income ×××× yuan (of which outpatient income ×××× yuan, inpatient income ×××× yuan), accounting for 69.71 of the total income, an increase of 4.42 compared with the same period last year.
3. Drugs income ×××× yuan, accounting for 25.37 of the total income, a decrease of 2.33 compared with the same period last year.
4. Other income ×××× yuan, accounting for 2.02 of the total income.
Part II Hospital Annual Financial Analysis Report
1, the current situation of China's hospital financial analysis report
The financial analysis report in the hospital is usually through the financial statements. The basis of this financial analysis and evaluation from the data provided by the financial statements, but this is not a complete financial analysis report, which is only the use of statement data, to the surface interpretation. The complete financial analysis of the hospital should be the use of the hospital's financial statements and accounting, medical equipment statistics, drug market analysis and other related economic information, the results of the hospital's capital operation and its profit balance of the reasons for the analysis, a comprehensive evaluation of the financial situation and the hospital's medical benefits, for the next step of financial forecasting, financial decision-making and financial control to provide a quantitative basis. Obviously, the financial analysis of the hospital is the analysis of the medical operation results. The main reason for the formation of this cognitive bias mentioned above is the lack of clear understanding of the purpose of financial analysis. Operators analyze the financial activities of the hospital, not only for the correct evaluation of the hospital's past business status, more importantly, should be to predict the future development trend of the hospital, analyze the future value of the hospital, through financial analysis to provide a basis for financial forecasting, decision-making and control. Hospital financial personnel in most of the attention will be focused on the service of the hospital, not much attention to the impact of macroeconomic development on hospital operations. In fact, hospitals are also part of the national economy, and ultimately face a complex and changing market, in this big market, any changes in the macroeconomic environment or changes in the policies of industry competitors will affect the competitiveness of hospitals to a greater or lesser extent. For example, in recent years, large and medium-sized general hospitals business volume, business income continued to grow, and China's GDP to maintain a high growth rate of nearly 10%, consumption upgrade is not unrelated. Therefore, accountants should know a little more about the national macroeconomic environment in their usual work, which helps to analyze and predict the causes. Learn more about some of the country's policies related to health insurance, which is useful for improving the financial analysis report for the people's health care services.
2, the function of the hospital financial analysis report
China's hospital financial analysis report is based on the hospital's medical and pharmaceutical books and records and related information, regularly compiled in a certain period of time to reflect the hospital's operating conditions, balance of funds. It is to analyze the hospital financial report, you can grasp the hospital's capital to equipment, drugs and distribution of the use of funds, to understand the effective operation of the capital cycle, improve the management level of the hospital. Hospital financial report analysis is not a simple data, but a qualitative and quantitative system analysis project. Qualified hospital financial report is the process of elaborating the analysis of hospital financial report from the selection of suitable hospital development direction, hospital financial strategy, hospital financial ratio, hospital financial efficiency and other aspects. This is related to the hospital leadership attaches importance to the hospital's financial analysis, the hospital's financial work involves the hospital's various functional departments, the hospital's financial analysis needs the support and cooperation of the functional departments, the need for the relevant functional departments to provide information, therefore, the leadership at all levels must raise awareness, pay attention to this work from the ideological point of view, put the financial analysis of the work of the importance of the position, only with the leadership's understanding, attention and support, the Financial staff will be free to do a good job of financial analysis, which is a good financial analysis of the organization to ensure.
Part III Hospital Annual Financial Analysis Report
Financial services in the past year to conscientiously fulfill the supervision and management functions, and actively participate in the management of the hospital, the entire staff of the Office of the concerted efforts, in accordance with the overall deployment of the hospital and the financial services of the beginning of the year the established work plan, through the intense and meticulous work, the successful completion of the 20xx annual work plan, in the financial accounting, economic analysis, financial analysis and management of the work of the hospital. Plan, in the financial accounting, economic management and price management, as well as to meet the "three A" review preparatory work and other aspects of the expected results. Regularly report to the hospital leadership hospital income and expenditure and financial analysis report, so that hospital leaders can accurately grasp the hospital's operating conditions, in adjusting the direction of work and work strategy on a reliable data base.
First, strict economic accounting, accurate analysis of business results
Do a good job of economic accounting, correctly evaluating the results of the financial work of the basic duties, is to participate in the management of an important function of the hospital. Finance through detailed, meticulous economic data, carefully analyze the hospital in the monthly, quarterly, annual economic operations, in the financial analysis to make an objective, clear summary and analysis of the factors that cause changes in revenues and expenditures and changes in the efficiency of the increase or decrease in in-depth analysis, in order to adjust the hospital's business policy strategy to provide a strong reference basis.
The impact of the hospital income and expenditure structure changes in the project, the proportion of income changes; personnel expenditure, health materials expenditure, drug expenditure and other expenditures and other expenditures and other expenditures of expenditures caused by the increase or decrease in expenditure structure changes; outpatient clinic visits, admissions, discharges, bed utilization, bed turnover times, the level of outpatient charges, the level of fees per bed, and other changes in the level of the various business indicators, are to be carried out. Detailed analysis, will be able to affect the hospital's operating conditions of the various factors are included in the scope of financial analysis. Financial analysis objectively reflects the hospital in the accounting period of the business situation and business results, for the hospital to avoid harm, to play advantage, adjust the business strategy and direction of work to provide important reference information.
Second, the performance of supervision and control functions, strict control of cost expenditure
Finance Division around the hospital savings efficiency, create savings hospital this long-term goal, strict control of operating costs, always control cost expenditure as an important work to grasp. Hospitals to implement bidding procurement, reduce the cost of health materials and logistical supplies procurement, supervision and management of health materials and supplies, as well as the number of inventory, amount, limit to reduce the cost of inventory materials. In the case of increasing personnel expenses, the control of variable cost expenditures, reduce the proportion of consumptive expenditures, to maintain and enhance the profitability of the hospital to improve economic efficiency is of great significance.
Hospitals in the procurement, collocation, inventory and other aspects of the strengthening of management, to ensure that the hospital in the process of operation of the total cost of expenditure stability, and on this basis, efforts to reduce the level of expenditure. Due to the hospital to encourage clinical active business, as well as the patient's requirements for medical technology and medical standards continue to improve, the use of high-value sanitary materials increased year after year, resulting in the increase in the cost of sanitary material expenditures, the impact on the hospital revenue and expenditure structure is greater, the structure of revenue and expenditure is not sufficiently coordinated, the hospital has failed to reach the benefit of efficiency, the level of profitability has been inhibited to a certain extent.
Third, strengthen asset management, approval of hospital assets
Finance Department in last year's asset inventory on the basis of the new accounting system requires adjustments to the accounts, the strict division of fixed assets and low-value consumables boundaries, the approval of the hospital's total assets, and according to the beginning of the year the implementation of the new accounting system for the use of fixed assets within the useful life of depreciation, a true reflection of the hospital's actual asset situation. At the same time, the assets that are not accounted for, damaged and unusable, outdated and obsolete will be applied to the relevant departments for scrapping. Through the reform of the hospital financial system and accounting system, more scientific and rational management of hospital assets, as well as more accurate accounting for hospital operating costs.
Before the hospital staff canteen and patient canteen outsourcing, the Finance Department conducted a thorough inventory of its fixed assets to ensure that the hospital assets are not lost, taking into account the interests of the hospital and the contractor, so that the outsourcing behavior in the conditions of equality and mutual benefit to complete.
Fourth, the strict implementation of pricing policies, standardize fees and charges
The Finance Department has always insisted on good price management, and seriously implement the price and higher management of the management of the provisions of the medical service price standards, taking into account the interests of hospitals and patients, so that reasonable charges, legal charges, transparent charges. In the implementation of the standards, the documents issued by the provincial and municipal price departments and the relevant departments of the Municipal Health Bureau prevail strictly, so as to put an end to the phenomenon of illegal charging. Strictly fulfill the new project, the new health material price declaration and approval procedures, against the fee standard to determine whether it is in line with the provisions of the price management department and the higher authorities do not approve the charges are not permitted.
Ensure the transparency of hospital charges, adhere to the implementation of the price announcement system, through the setup of touch screens, notice boards, notice books, notice boards, printing and distribution of hospitalization cost one-day list, printing the discharge settlement details and other ways and measures to provide patients with fee items and standards of consumption and query services, so that the patients to spend money clearly. Re-declare and file the expired charges for price adjustment of surgery, test and imaging items and the standard of bed charges for special wards in accordance with the stipulated time. Timely approval of new clinical charges and the use of new health materials charges, and in the charging system to prepare the charge code, the medical insurance office against the immediate notification of the relevant charging department to use.
The price work adhere to the clinical services, services to patients as the first, timely clinical and patients to answer the charges of the consultation and questions, especially to do a good job of explaining the work of the patients to lift the patients of the hospital charges there are doubts, to eliminate the disputes caused by the price problem.
Fifth, pay attention to knowledge updating, improve the level of business
20xx year, our hospital began to implement the new hospital financial system and accounting system. Through last year's study, has a deeper understanding of the new system, so in the process of implementing the new system, we successfully completed the implementation of the system and accounts convergence work. In the work, good at finding problems, and timely find financial software suppliers to solve them, to ensure the smooth completion of the financial accounting work, so that the hospital accounting system scientific, standardized, rationalized a big step forward.
In order to better financial costing, the Finance Department together with the Performance Office *** with the xxxx hospital to learn, understand, exchange full cost accounting methods and bonus distribution, hospital departments, internal accounting methods between departments, expanding the ideas, for our hospital financial management work further scientific, rationalization, rigorous reference role.
Sixth, other work completed during the year
Actively cooperate with the work of the medical examination section, arranging for personnel to collect outpatient chronic disease medical examination fees. Actively do a good job of hospital defects management, to find the existence of defects and deficiencies, and timely rectification advice to the relevant offices. Doing a good job in xxxx loan according to the contract. After the completion of the system upgrade, according to the work needs to adjust the collection office, the settlement room staffing, filling the outpatient window positions.
In the past year, the Finance Department, all staff sincere solidarity, work together, under the correct leadership of the leadership team in the hospital, the successful completion of the beginning of the established work plan and work objectives, to achieve due results. Finance Division to carry forward the rigorous and pragmatic style of work, and conscientiously fulfill their duties, so that the overall strength of the work can be enhanced. We are determined in the new year, with a fuller enthusiasm for work to create a better performance for the development of the hospital to make its due contribution.