Construction And Application Of Financial Analysis Index System In Public Hospitals Under The Background Of New Medical Reform

In March 2009,the CPC Central Committee and the State Council issued opinions on deepening the reform of the medical and health system.It started a new round of medical and health system reform.In September 2017,the national public hospitals completely cancelled the drug mark up.In 2019,the national health care reform policy will achieve zero bonus for medical consumables,so far,the phenomenon of "relying on medicine to support medicine" and "relying on consumption to support medicine" has subsided history.The new health care reform aims to solve the common problem of "difficult and expensive medical treatment" among the masses,and to implement the public health care system.The public welfare nature of public health service is to realize the goal that everyone can enjoy basic medical and health services.This paper takes the requirements of financial management and financial analysis of public hospitals under the background of new medical reform as the starting point of the study,takes the concept of DuPont comprehensive analysis and the framework of its structural analysis as the theoretical basis.This paper combs the relevant literature such as financial analysis and financial index system,DuPont analysis and hospital financial analysis.The related concepts and basic theories of public hospital,hospital financial analysis and hospital financial analysis index content,traditional and improved DuPont analysis system were elaborated.The principles and basic requirements of the construction of financial analysis index system in public hospitals include the traditional DuPont system and the improved DuPont system.After a comparative study,we try to introduce cash flow indicators,health care reform monitoring indicators,non-financial indicators and so on to build a new one.A new financial analysis index system of public hospitals is proposed,which is in line with the development characteristics of public hospitals discussion.Then,based on the financial data of S Hospital from 2015 to 2019,through the monitoring of the new health care reform and the public health insurance system,we have carried out the monitoring of the new health care reform、public welfare、benefit-oriented and other aspects of in-depth analysis,summed up the public hospital financial analysis index system should pay attention to the problems.Through the data analysis of S Hospital,it is concluded that under the premise of actively responding to the national new medical reform policy,S hospital has made great efforts to respond,in order to create better and more efficient medical services for the people,we should give full play to the public welfare role of public hospitals.At the same time,we should always take into account the benefit development,constantly improve the economic operation and management level of public hospitals,and enhance the hospital’s sustainability capacity development.This paper has some innovations in the following aspects: first of all,this paper combines the background of the new medical reform,and puts forward the new medical reform policy into the financial analysis index system of public hospitals.Secondly,it will reflect the quality and efficiency of medical services nonfinancial index data is used as the measurement content of public hospital public welfare analysis.Thirdly,it will improve the performance of DuPont analysis system of sustainable growth rate is the core of benefit analysis of public hospitals,and the introduction of cash flow data.Economic operation and sustainable development capacity should be analyzed more comprehensively.