会计报表的利用是在会计报表分析的基础上,利用会计核算、统计核算、业务核算以及其他信息资料,从相互联系、相互制约的角度研究医院的经济活动和经济过程,客观地评价医院完成计划情况,查明积极因素和消极因素及其影响程度,揭示医院的经济发展趋势,挖掘内部潜力,提高医院的经济效益。 The use of accounting statements is based on the analysis of accounting statements. It uses accounting, statistical accounting, business accounting and other information materials to study the economic activities and economic processes of hospitals from the perspective of mutual contact and mutual restriction, and objectively evaluates the hospital’s completion plan. Situation, identify positive and negative factors and their impact, reveal the hospital’s economic development trends, tap internal potential, and improve the hospital’s economic efficiency.