健君医院财务报表分析摘要：医院财务报表分析，是医院财务管理的组成部分和重要手段。财务会计报告是医院对外提供的反映医院在某一特定时期财务状况及经营成果的文件。本文对医院财务报表的资产负债表、收入和支出情况进行了分析。希望本文的研究能促进医院财务管理的发展。分析了医院财务报表的种类，通过财务报表分析，可以评价、预测医院经营成果，客观地总结医院财务管理水平，揭示存在的问题，改进财务管理工作，提高财务管理水平，促进医院的发展。关键词：健君医院；财务表分析；分析；经验成果Abstract：Financialstatementanalysis,alsoknownasfinancialanalysis,collect,collaterelevantdataincorporatefinancialaccountingreports,andinconjunctionwithotherrelevantadditionalinformation,comprehensivecomparisonandevaluationofthefinancialposition,operatingresultsandcashflowsforthefinancialusersofaccountingreportsformanagementdecision-makingandcontrolbasedonamanagementwork.Theobjectoftheanalysisofthefinancialstatementsofthebasicactivitiesoftheenterprise.Financialstatementanalysisisinlinewithstatementsusingtheanalysisofthepurposeoftheinformationobtainedfromthereport,understandingthecharacteristicsofenterpriseactivities,toevaluatetheperformancefounditsproblems.Keywords:Analysisoffinancialstatements;Financialposition;Analysis;Resultsandexperiences目录1.引言.............................................................................................................11.1研究的背景和意义...........................................................................11.1.1研究背景和医院概况.............................................................11.1.2研究的意义.............................................................................11.2财务报表国内外研究情况...............................................................21.2.1国外研究情况.........................................................................21.2.1国内研究情况.........................................................................32.财务报表分析的基本理论.........................................................................32.1财务报表分析的含义.......................................................................32.2医院财务报表的种类.......................................................................42.3资产负债表分析...............................................................................52.4收入情况分析...................................................................................83.财务报表分析的局限性...........................................................................103.1会计处理方法及分析方法的影响.................................................103.2通货膨胀的影响.............................................................................103.3信息的时效性问题.........................................................................113.4报表数据信息量的限制.................................................................113.5报表数据的可靠性问题.................................................................114.完善财务报表分析的对策.......................................................................114.1完善财务报表的数据来源.............................................................114.2建立科学的财务报表分析方法体系.............................................124.3提高财务报表分析人员的综合能力和素质.................................134.4加强对行业背景信息的了解.......................................................
