試論財務分析在醫院管理決策中的作用

□ 陳曉麗 CHEN Xiao-li

The medical and health system reform has entered a new age, accompanied by the implementation of policies in corporate governance structure, the abolition of drug markup, the price adjustment for medical service, the global budget system, hierarchical medical system, etc. Public hospitals are in a continuously changing survival and development environment. Private hospitals entering the medical market has brought opportunities and challenges for the development of public hospitals. The orientation of public hospital management has changed greatly, which is to fully play the role of public welfare,to ensure a sustainable development and to avoid the hospital management risks in the complex environment. The role of financial management in hospital management has become increasingly prominent. Financial analysis, as an important lever for financial management, plays an important and indispensable role in the decision-making of hospital management. This paper discussed how to give full play to financial analysis in hospital management decisionmaking based on the financial analysis system construction experience in the past few years.

事業單位是指不具有物質產品生產和國家事務管理職能，主要以精神產品或各種服務形式向社會公眾提供服務，不以營利為目的的各類組織機構[1]。作為事業單位的公立醫院雖然不以營利為目的，但在改革浪潮中，不確定因素時刻伴隨著醫院的發展，醫療費用管控、醫療價格調整、養老保險等剛性人力成本的增大等等，為公立醫院的運行帶來了巨大的沖擊及壓力。經濟運行逐漸引起醫院管理決策層的高度重視，醫院管理從關注醫療質量、學科建設，逐步向醫療質量、學科建設、經營風險齊抓共管轉變。財務管理作為醫院經濟管理的重要組成部分，逐步從記賬報賬型向管理決策型、被動執行型向主動參與型、單純事后型向事前事中型轉變，財務分析作為重要手段之一，在財務管理有效轉型，參與醫院管理和決策中發揮著重要作用。

醫院財務分析狀況及存在的主要問題

醫院財務分析是一定的財務分析主體以醫院的財務報表和其他資料為依據，采用專門的方法，對醫院的財務狀況、運行成果、財務風險等財務總體情況和未來發展趨勢的分析和評價[2]。醫院財務分析作為醫院財務管理的重要組成部分，雖然都作為財務重點工作推進，但綜合評價各醫院財務分析體系的建設，以及財務分析在醫院管理中發揮的作用，依然存在許多可探討與需加強建設的方面。

1.財務分析機制不健全。醫院財務分析呈碎片狀……