日本的医院十分重视经营,许多医院管理学者认为,医院的经营环境虽然日趋严峻,但是社会、经济的变革给医院经营带来威胁的同时,也为其繁荣和发展提供了机会。他们认为医院在具有医疗机能的同时,还具有经营机能。而为了促进医院的繁荣、发展,必须把握医院周围的经营环境,提高经营能力。因此,确定医院的经营力指标,并准确地进行医院经营分析就成为医院经营的先决条件,也有人称之为医院经营的罗盘。本文拟根据有关文献资料,对日本医院 Japanese hospitals attach great importance to management. Many hospital management scholars believe that although the operating environment of hospitals is becoming increasingly severe, social and economic changes pose threats to hospital operations and provide opportunities for their prosperity and development. They believe that hospitals have business functions as well as medical functions. In order to promote the prosperity and development of the hospital, it is necessary to grasp the operating environment around the hospital and improve its operating capabilities. Therefore, the determination of the hospital’s operating power indicators, and accurate analysis of hospital operations has become a prerequisite for hospital operations, and some people call it a compass for hospital operations. This article is based on relevant literature and information on Japanese hospitals.