摘要
财务分析是医院的利益相关者获取其财务总体情况和未来发展趋势的主要途径,也是医院从粗放型管理转向精细化管理的有力保障。传统的财务分析偏重于对财务数据的分析,哈佛分析框架则结合了非财务数据,可以更全面地反映医院的财务总体状况。笔者以某省级公立医院为例,运用哈佛分析框架,从战略分析、财务分析、前景分析三个方面剖析了该院2016—2017年的运营状况,为加强医院的财务管理提出了建议。
Financial analysis is the main way for the hospital stakeholders to get its overall financial situation and future development trend,and it is also the powerful guarantee that the hospital work from extensive management to fine management. While the traditional financial analysis focuses on the analysis of financial information,the harvard analytical framework combines non-financial information to gain a more comprehensive understanding of the financial status of hospitals. The article takes a provincial public hospital as an example,analyzing the operating situation from strategic analysis,financial analysis and prospect analysis aspects of the hospital from 2016 to 2017 under the framework of harvard analysis,and put forward some Suggestions to strengthen the management of the hospital.
引文
[1]郭云波.哈佛分析框架下医院财务分析的新思维[J].会计师,2015,12(2):26-28.
[2]刘刚,曹志鹏.现代财务分析新视角———哈佛分析框架[J].交通财会,2015,12(5):55-58.
[3]王振宇.基于战略视角的医院财务分析框架、思维和方法研究[J].卫生经济研究,2017,12(11):69-71.
[4]崔文彬,唐燕,刘永斌,等.智慧医院建设理论与实践探索[J].中国医院,2017,21(8):1-4.
[5]马广奇,廉瑜瑾.哈佛分析框架下汽车企业财务报表分析———以吉利集团为例[J].会计之友,2012,12(34):64-66.
[6]张瑞华,刘志会,何思,等.医联体下成都市某二级公立医院财务状况分析[J].江苏卫生事业管理,2017,28(2):98-101.
[7]李乐波,马新丽,高彦兵.新常态下公立医院财务管理思路探新[J].现代医院,2016,16(3):317-319.