Hospital financial analysis methods and assessment indexes / 中华医院管理杂志

ABSTRACT

The paper gives an account of the major hospital financial analysis methods, viz. the comparison analysis method, which compares chiefly with historical criteria, trade criteria, and plan criteria, factor analysis method, ratio analysis method, and graphic analysis method. It also deals with hospital financial assessment indexes, which include economic benefits index, ratio of liabilities index, ratio of reappearance ability index, patients' expenses assessment index, management standards index, and staff and workers' consumption level index.