ABSTRACT
Objective: To estimate the status of the hospital’s financial ability, build evaluation system of hospitals internal comprehensive financial index, provide hospital managers the evidences and references for making decisions. Methods: Factor analysis was performed to provide method of dynamically designing the standard of each evaluation index, divide the financial comprehensive evaluation standard into 9 levels, design relevant standard coefficient, provide weight coefficient of each index objectively. Results: The result of 18 months’ comprehensive financial evaluation for a hospital showed that the hospital’s financial ability was in good shape, while there was still large potential for development. The result is quite consistent with the actual status. Conclusion: The study showed that the hospital internal comprehensive financial evaluation needs a scientific index system. Not only did the evaluation system consider the index of hospital economic profits, but also considered the index of social profits, so as to evaluate the financial ability status of hospital more correctly.