Optimization Of Z Hospital Financial Analysis System Based On Analytic Hierarchy Process

With the continuous promotion of the reform of the national medical and health system,county-level public hospitals have become an important role in implementing the national classified diagnosis and treatment policy and ensuring the patients’ access to medical services,public welfare and non-profit,and bear the burden of social basic medical service security.How to adapt to the gist and spirit of the new medical reform,to provide the people with high quality and efficient medical and health services,and to realize the double growth of social and economic benefits in public hospitals requires public hospitals to continuously improve their operational efficiency and service quality.Reasonable and effective evaluation of public hospital financial data is an important means to measure hospital financial situation,operation efficiency and achieve fine management.However,at present,the financial analysis indicators of public hospitals in China are single,scattered and one-sided,lacking scientific,standardized and complete system design.Therefore,this study constructs a financial analysis system that comprehensively reflects the operation and management of public hospitals from two aspects of economic and social benefits,and makes a comprehensive and effective analysis of the daily management and operation of hospitals,which can not only reflect the financial situation of hospitals,but also provide strong information support for the future development plans of hospitals,so as to improve social and economic benefits and realize the sustainable development of hospitals.On the basis of expounding the basic theory and method of hospital financial analysis,this paper analyzes the existing financial analysis framework and existing problems of public hospitals;Through literature review and expert consultation,the financial analysis index of Z hospital was determined.Using analytic hierarchy process,the financial analysis system of Z hospital was constructed from two aspects of economic and social benefits,including seven dimensions of earning ability,operation ability,debt paying ability,development ability,medical service efficiency,patient cost control and medical supplies cost control;On the basis of reasonable allocation of index weight,the comprehensive evaluation and in-depth analysis of Z hospital are made from two aspects of economic and social benefits by applying the efficacy coefficient method.The results show that the financial analysis index system based on AHPcan reflect the financial situation of Z hospital more systematically and accurately,and reflect the social benefits of the hospital more comprehensively and deeply.The conclusion of this study can provide reference for the financial evaluation system of Z hospital managers and other similar institutions.