Research On The Construction And Application Of Financial Analysis System Of Public House In The Background Of New Medical Reform

In March 2009, "the CPC Central Committee and the State Council on deepening the views of medical and health system reform"(in the 2009 No. 6) and other documents issued, marking the official launch of China’s new medical reform. Along with China’s medical and health system reform deepening, the operation and management of public hospitals facing huge challenge, which also the financial management of the public hospital proposed higher requirements, and for financial management is an important part of the financial analysis is more and more become public hospital management decision layer is the focus of attention. Financial analysis is an important means and method to effectively evaluate the financial situation of the hospital and to measure the efficiency of hospital operation management and to realize the fine management of the hospital. Under the background of new medical reform, public hospitals need to update the concept of financial analysis, to provide a more comprehensive and effective financial analysis for hospital decision-making management level, to meet the needs of public hospital operation and management under the new situation. However, with respect to enterprise financial analysis of specialization and emphasis on financial analysis, financial analysis for has been according to public institutions management mode of public hospital has not received attention in public hospitals have not yet formed a perfect system of financial analysis.This paper to present medical and health system reform of public hospital financial management and financial analysis requirements for research starting point, analysis on public hospital financial system was based on the theoretical analysis and the analysis of the present situation, through the introduction of cash flow index and drawing lessons from the Balanced Scorecard to increase the idea of non-financial indicators, from the two aspects of economic and social benefits to improving the traditional DuPont analysis method, then try to build a new can fully reflect at this stage of the medical and health system reform of public hospital requirements, suitable for public hospital management new public hospital financial analysis system. Taking A hospital as an example, to verify the effectiveness of the financial analysis system. Conclusion a scientific and perfect public hospital financial analysis system construction and application, can improve public hospital financial analysis to evaluate the accuracy and comprehensiveness, and improve the management level of public hospitals, to achieve sustainable development of public hospitals.