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| Analysis of economic operation of public hospitals based on accounting |
| LIU Xiaoqi LIU Lihua |
| Audit Office, Beijing Friendship Hospital, Capital Medical University, Beijing 100050, China |
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Abstract The economic operation of public hospitals is often overlooked because of their public welfare. Based on the analysis of the characteristics of public hospitals, this paper analyzes the principles that must be adhered to in the operation of public hospitals and the current status of public hospitals. Due to the characteristics of universality, equality and nonprofit public hospitals themselves, leading to the current management system of public hospitals is not perfect, can not realize the normal operation of the funds without dependence on external capital inflows circumstances. This paper discusses the current public hospitals operating under the background, through the analysis of framework architecture of economic operation of public hospitals, to build a long-term independent development, and do not change the operation system of public welfare nature of public hospitals. The operational analysis framework of the project mainly includes the evaluation framework of hospital's basic situation and benefits, debt and operating capacity, profitability and growth ability of the three aspects, realizing the scientific evaluation results as a basis for the hospital the next strategy improved. This paper also analyzes the function of accounting to the general management of hospital, and changes the status of accounting responsibility only in public hospital accounting. Finally, from the accounting point of view, the economic operation of public hospitals is suggested.
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