The Construction And Application Of The Financial Analysis Index System Of Public Hospitals

In recent years,the development of social economy is rapid,the scale effect of public hospitals is becoming more and more obvious,the complexity of hospital management is increasing day by day,economic matters prediction,decision,control,analysis and management is becoming more and more difficult,the demand for effective management and timeliness is stronger.Scientific and effective financial analysis is significance great to improve the decision-making level of public hospitals,and to achieve better social benefits.This study is based on the function and characteristics of public hospitals,combined with the basic theory of financial analysis,taking into account the characteristics of public hospitals in China’s public welfare and non-profit.The system includes two aspects: economic benefit and social benefit,economic benefits include debt paying ability,cost control,earning capacity,asset operation and development ability.Social benefits include medical supplies cost control,service ability,patient cost control and medical efficiency.At the same time,we use the correlation coefficient method to select the specific indicators of each dimension.After the system is established,the Cluster analysis method and the percentile method are used to set the index weight and standard value.Finally,select the Q hospital,analysis the data in 2016,the results show that the hospital has some problems in the debt paying ability,cost control,development ability,medical supplies cost control and patient cost control.This paper puts forward countermeasures and suggestions for these problems.