Hospital accounting business: balance sheet, income statement, drug income and expenditure statement, fund increase and decrease statement. Its contents mainly include hospital business development analysis, financial situation analysis, hospital balance of payments analysis, labor productivity analysis, hospital benefit analysis and property and material utilization analysis.

Based on various hospital accounting statements, this paper uses certain methods to sort out, compare and evaluate relevant accounting data, and provides useful information analysis methods for hospital management decision-making. Generally, exponential comparison method and factor analysis method are used. Analyze the completion of the plan, analyze the completion of the hospital medical service business tasks, clarify the main reasons for the completion or unfinished tasks and the improvement measures, and provide objective basis for formulating the next plan.

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