introduce
With the deepening of the management of medical institutions and the reform of medical property rights system, the hospital's operational autonomy has been greatly expanded, and it has considerable autonomy in raising, using and distributing funds. Investors, managers and related personnel of hospitals are paying more and more attention to the financial situation and operating results of hospitals. At this time, it is particularly important to have financial and accounting statements that can reflect the effectiveness and rationality of capital operation. The current financial accounting statement is the main body and core of financial accounting report, which mainly includes: balance sheet, business income and expenditure summary table, business income and expenditure detailed table, net assets change table, financial analysis and basic figures. It can reflect the hospital's capital structure, operational capacity, solvency and profitability. Hospital financial statement analysis is an integral part and an important means of hospital financial management. Through the analysis of financial statements, we can evaluate and predict the operating results of the hospital, objectively summarize the financial management level of the hospital, reveal the existing problems, improve the financial management, improve the financial management level and promote the development of the hospital.
1. Contents of hospital financial analysis
"Hospital Accounting System" stipulates that hospital accounting statements are composed of balance sheet, income and expenditure summary table, medical income and expenditure schedule, drug income and expenditure schedule, fund change table and basic figures table. Hospital financial analysis is not only an important means of hospital financial management, but also an important management method for hospitals to achieve the expected economic goals. With the deepening of medical and health system reform, the economic activities of hospitals have also undergone profound changes. Therefore, we should attach importance to and strengthen the financial analysis of hospitals in order to improve economic benefits and enhance the competitiveness of hospitals. The contents of hospital financial analysis mainly include the following aspects:
(1) assets, liabilities and solvency analysis
This paper mainly analyzes the hospital's ability to repay debts due and the safety of hospital assets. The main indicators are asset-liability ratio, property right ratio, current ratio and quick ratio. Hospital solvency analysis mainly uses the relevant data of balance sheet. According to the accounting equation of assets = liabilities+net assets, the balance sheet arranges the assets, liabilities and net assets of the hospital according to certain preparation requirements. The asset items in the statement can explain the various resources owned by the hospital and the hospital's ability to repay debts. The net assets item in the report shows the total assets owned by the hospital. The liabilities in the statement indicate the amount of long-term and short-term debts undertaken by the hospital. Asset-liability ratio is the ratio of total liabilities to total assets. The higher the ratio, the more debts the hospital has, and conversely, the stronger the long-term solvency of the hospital. Current ratio is the ratio of current assets to current liabilities. The higher the ratio, the stronger the short-term solvency of the hospital. However, the high current ratio shows that too much current assets will reduce the efficiency of fund use and affect the profitability of hospitals. Quick ratio is the ratio of quick assets to current liabilities. The higher the ratio, the more secure the rights and interests of creditors. However, if the quick ratio is too high, it may be that the hospital accounts receivable occupy too much and the speed of withdrawing cash is slow, which will reduce the short-term solvency of the hospital.
(2) Analysis of income and expenditure
Through the analysis of the general statement of income and expenditure, we can judge the achievements of hospital business development and analyze the completion of hospital business income; Purpose of expenditure; The proportion of business income and expenditure, and the factors that affect the increase or decrease of business income and expenditure, so as to find problems and take timely measures to improve the economic benefits of the hospital. The total income of the hospital mainly includes the business income, financial subsidy income and superior subsidy income realized by the hospital itself. Because there are few superior subsidy income, it can be explained in the analysis. Therefore, the analysis of income mainly includes business income and financial subsidy income. Expenditure is mainly analyzed from two aspects: business expenditure and project appropriation expenditure. Because the project funding is relatively simple and can be explained in the analysis, the expenditure description is mainly to analyze and explain the hospital business expenditure. The current hospital accounting system divides expenditure into three aspects: personnel expenditure, public expenditure and personal and family subsidy expenditure. Personnel expenditure mainly reflects the personnel expenditure of employees in a certain period of time, public expenditure mainly reflects the necessary consumption of hospitals in business activities in a certain period of time, and personal and family subsidy expenditure mainly reflects the retirement expenses of employees and personal and family subsidies.
(3) Analysis of operational capability
Operational ability refers to the hospital's financial objectives based on the constraints of the external market environment through the allocation and combination of internal human resources and means of production. The main analysis indicators are accounts receivable turnover rate, inventory turnover rate, current assets turnover rate, fixed assets utilization rate, total assets turnover rate and so on. The turnover rate of accounts receivable can be expressed by the average number of days of accounts receivable. The shorter the average turnover days of accounts receivable, the less time accounts receivable occupy hospital liquidity; Inventory turnover rate reflects the time that inventory stays in the hospital, and can also be expressed by turnover days. The fewer inventory turnover days, the faster the turnover speed.
In addition, there are other related indicators such as development capacity analysis. According to the financial statements and statistical reports, this paper analyzes the utilization rate of hospital beds, the average outpatient expenses, the average hospitalization expenses, the proportion of drug income to business income, and the proportion of insured and uninsured income. Understand the composition of income and increase hospital income.
2. Hospital financial analysis methods
Hospital finance should refer to modern financial analysis methods, use various economic mathematical formulas and models to improve the hospital financial analysis system, and use ratio analysis, comparative analysis, balance analysis, factor analysis, chart analysis and so on. Combined with balance sheet, income and expenditure statement, medical income and expenditure statement, drug income and expenditure statement and cash flow statement, according to the actual needs of operation and management, the financial accounting statements and other related materials of hospitals in various periods were comprehensively analyzed.
Through the comparative analysis of income, expenditure and balance in different periods, the hospital finds out the gap; Through factor analysis, we can determine the influence of various factors; Through economic batch analysis, we can grasp the utilization of drugs and inventory materials; The integrated management of purchase, sale and storage not only ensures the normal needs of business, but also does not overstock funds; Evaluate economic benefits, check the best economic batch, determine the cost, quantity and profit of preparation production through input-output analysis, and evaluate economic benefits; Through the dynamic comparison of trends, the development trend of hospitals can be measured; Through the thematic analysis of large-scale equipment investment projects, the losses caused by blind investment can be reduced, and financial risks can be prevented and avoided. Through a series of scientific financial analysis methods, make full use of hospital financial accounting data and related data, in order to improve the level of hospital financial management and improve social and economic benefits.
summary
Hospital financial analysis is a comprehensive financial management, involving the external environment and internal management of the hospital. It is necessary to constantly sum up experience in practice, explore and innovate, and embody the characteristics of being scientific, normative, practical and conducive to macro-decision. In short, through the analysis of hospital financial statements, we can correctly evaluate the hospital's operating conditions and operating results, so as to make better business decisions and promote the rapid development of the hospital.
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