Research On The Construction And Application Of Financial Analysis Index System In Public Hospitals

Public hospitals as the main supplier of China’s medical and health services,improve the management level to make full use of limited health resources and improving medical service quality in our country has crucial significance.The reform of public hospitals as an important part of China’s medical and health system reform is of great significance to guarantee people’s livelihood,promote social fairness and harmony,and establish social security system.To achieve the goal of reform of public hospitals in our country,in addition to rely on the government to set up effective mechanism of hospital management system and compensation,more dependent on public hospital USES the advanced hospital management theory and management technology,continuously improve the operation efficiency and service quality of public hospitals.Scientific,systematic and effective financial analysis is of great practical significance to improve the operation efficiency of public hospitals.At this stage of this research background,the reform of public hospitals with the requirement of public hospital financial management as a starting point,in the public hospital financial analysis index system on the basis of analysis of the status quo,put forward to construct China’s national conditions of the necessity of public hospital financial analysis index system.From the economic benefit and social benefit,the financial analysis index system of public hospitals is constructed to improve the accuracy and comprehensiveness of financial analysis in public hospitals.And through the analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method for the construction of the index system of comprehensive score,and finally to A hospital as A case,through analyzing A hospital nearly 4 years of financial data to compare and to A hospital in 2017,the financial analysis of the data with the same level of 5 hospitals in the combination of horizontal comparison method,to build the index system of financial analysis,and find out according to the results of the validation on the problems existing in the development of A hospital and gives some countermeasures and Suggestions.