Analysis of Hospital Economic Operation Status through the Capital Structure of the Financial Statements
10.7664/CHE20140525
- VernacularTitle:从财务报表的资金结构中分析某医院经济运营状况
- Author:
Jianli DUAN
- Publication Type:Journal Article
- Keywords:
hospital;
balance sheet;
schedule of medical income fees;
vertical analysis;
comparative analysis
- From:
Chinese Health Economics
2014;(5):81-83,84
- CountryChina
- Language:Chinese
-
Abstract:
Objective: To provide hospital managers the financial risk warning information, in order to avoid risk better. Methods:Use the analysis of corporate balance sheets as reference to compare and analyze 2 years ’ structural changing degree and structural rate of financial data project in hospital balance sheets and medical income schedule. Results: There are financial risks and operation risks existed in hospital economic operation. Conclusion: Balance sheet could be applied in the macro-control of capital structure to make correct decision for operation management; existing problem of management could be discovered from the micro-side of the medical income fees sheet, so as to improve the qualified management of the hospital.
