Research On The Influence To Financial Analysis Of The Large Public Hospital From The New Hospital Accounting System Reform

The new hospital accounting criterion has implemented nationally since January1,2012, it will be helpful for improving the hospital accounting information quality, strengthen the financial transparency, hospital management, government and hospital financial analysis report users to provide more reliable accounting information related. Hospital financial analysis refers to the use of management plans, financial statements, statistical data and other related information in a certain period of time, the financial status and business process analysis and research, and summarized and corresponding evaluation method. Implementation of the new criterion of accounting information in to bring disruptive changes at the same time to hospital financial analysis has brought new challenges, to understand and grasp the differences between new and old criterion and its effect on financial analysis, the corresponding suggestions and Countermeasures on hospital financial officers have crucial sense.This artical uses normative theoretical analysis on hospital financial analysis of the main content and importance, and from the general principle analysis of accounting criterion on the financial analysis of the impact, and then in the comparative analysis of criterion of new old accounting on the basis of the difference, from the accounting basis, scope of application, elements of accounting and financial reporting criterion, highlighting the new criterion superiority. Secondly, using the causal analysis method through the analysis of the new criterion on hospital financial analysis content, method and index criterion of influence, finally from the new hospital accounting criterion and enterprise accounting criterion convergence point of view, from the business analysis method of Dupont analysis method, balanced scorecard and cash flow analysis method, is put forward establishment of early warning mechanism of financial analysis and financial reports into CPA audit mode, financial personnel in the new criterion of financial analysis provides more detailed, more comprehensive, more comprehensive suggestions and countermeasures. This articial will combine a large number of hospital financial analysis theory and practice, the new hospital accounting criterion of financial analysis of the impact of the comprehensive analysis, the new hospital accounting criterion for financial analysis in the breadth and depth of the development had a profound impact, to successfully respond to this change, in addition to a good grasp of the new hospital accounting criterion, but also through the reference of enterprise financial analysis financial analysis method by means of continuous improvement and perfection.