摘要
科学合理地对医院的整体运行状况进行评估,对保障医院的可持续快速发展具有积极意义。现行财务评价体系存在指标零散、忽视非财务指标以及与改革进程不适应等不足而不能满足实际应用需要。本研究通过联合沃尔比重分析法和杜邦分析法构建新的公立医院财务分析指标体系,能够更加系统全面地评估医院财务状况,有利于推动医院经济健康运行。
Scientific and reasonable assessment on the overall operation of the hospital has positive significance for the sustainable development of hospital. The current financial evaluation system has so many shortcomings, such as scattered, the neglect about non-financial indicators, and the not fitting the reform process, that couldn’t meet the needs of application. This article presented theapplication of a new public hospital financial analysis index system constructed by combining the Du Pont financial analysis and Waldo proportion score, which could evaluate the financial situation more comprehensive, and promote the smooth work of hospital.
出处
《中国医药导报》
CAS
2016年第3期189-192,共4页
China Medical Herald
关键词
沃尔比重评分法
杜邦财务分析法
医院财务评价指标体系
Waldo proportion score
Du Pont financial analysis
Hospital financial analysis index system
