On The Public Hospital Financial Reporting Analysis

With the market trend of medical reform becoming more and more obvious,the development of public hospitals is facing new opportunities and challenges.Public hospitals have not been able to adapt to the requirements of the new environment under the planned economy in the past.They need to establish a sound financial and accounting management system in terms of accounting,finance,and auditing,and further strengthen their own internal control level and external supervision,so as to effectively reflect the financial situation.Provide relevant and reliable financial information to the parties.In the past long period,public hospitals rely too much on government funds,and at the same time,they are hampered by the negative effects of traditional ideas,so that they have always lacked the initiative and enthusiasm of independent profit.In a long period of time,public hospitals have not established a sound financial reporting mechanism.This situation has brought about a certain negative effect on the health and steady and continuous development of China's medical industry.With the Advancement of medical reform and the implementation of the new accounting system,higher requirements have been put forward for the financial analysis of public hospitals.At this stage,the new financial report of hospitals not only needs to conduct a more in-depth and detailed analysis of the current operating conditions of hospitals and the completion of financial results,but also emphasizes the analysis of budget implementation and financial security levels.In order to meet the regulatory requirements of financial institutions,competent agencies,health insurance agencies and other regulatory agencies.A standardized financial report should accurately reflect the effective information of medical institutions in all aspects of medical services,revenue and expenditure budgets,cost accounting and management,so as to facilitate hospital managers to effectively manage hospitals and make correct management decisions.To ensure that medical institutions can continue to develop steadily.Firstly,this paper introduces the background,significance and current situation of research at home and abroad.Then it expounds the analysis theory of financial report and provides the theoretical basis for the thesis.Then it summarizes the financial report analysis of public hospitals.Since public hospitals are different from enterprises and other institutions,they have a certain public welfare nature.While considering economic benefits,they also pursue social benefits.Therefore,they pay more attention to Humanized services and improve the quality of medical care.Improve the efficiency of the work,so that patients are satisfied.The public welfare of public hospitals also determines the public hospital financial report analysis of the goals,ideas and methods,indicators of the system are different.In analyzing the target,there are also differences in the setting of the target for different users.For internal managers should be more from the operational point of view of analysis;For external users,the analysis should vary from person to person,providing them with the information they need.In the analysis of ideas and methods,public hospitals can no longer follow the single ideas and methods of the past,and they should keep pace with the times,adjust their ideas and methods according to their current characteristics,and make financial analysis reflect the latest situation.To ensure the usefulness and practicality of financial reporting.In constructing the index,public hospitals should not only consider whether the index system can comprehensively and emphatically analyze the current hospital economic performance,but also consider whether it can provide valuable information and guiding suggestions for management promotion.Taking the above considerations into consideration,public hospitals should establish a scientific and reasonable financial analysis system based on their own circumstances.In the end,through the investigation and study of a hospital in Jingzhou,the financial status of the hospital is analyzed.First,the problems such as solvency,development ability,operating ability,business revenue and expenditure,work efficiency,and medical expenses control are quantitatively analyzed.Then,in response to existing problems,such as lack of rigid budgetary constraints,incomplete cost accounting,inconsistent accounting systems,and inadequate funding for hospitals,the risk of funding is very large and internal control is not perfect.Inadequate external supervision,poor quality of financial personnel,and outdated ideas have put forward targeted measures to solve problems.It mainly includes strengthening budgetary rigid constraints,carrying out comprehensive cost accounting,strengthening the opening and saving of funds,strengthening internal and external supervision and control,and strengthening the construction of financial staff.