科学合理地对医院的整体运行状况进行评估，对保障医院的可持续快速发展具有积极意义。现行财务评价体系存在指标零散、忽视非财务指标以及与改革进程不适应等不足而不能满足实际应用需要。本研究通过联合沃尔比重分析法和杜邦分析法构建新的公立医院财务分析指标体系，能够更加系统全面地评估医院财务状况，有利于推动医院经济健康运行。%Scientific and reasonable assessment on the overall operation of the hospital has positive significance for the sustainable development of hospital. The current financial evaluation system has so many shortcomings, such as scat-tered, the neglect about non-financial indicators, and the not fitting the reform process, that couldn't meet the needs of application. This article presented theapplication of a new public hospital financial analysis index system constructed by combining the DuPont financial analysis and Waldo proportion score, which could evaluate the financial situation more comprehensive, and promote the smooth work of hospital.
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