Abstract
ABSTRACT Hospitals are considered to be one of the facilities that offer health services. To find out their performance and the extent to which accomplish the goals, their performance should be evaluated using several techniques, methods, parameters and standards that may offer useful information which helps to make good decisions on various levels. The importance of the current research is manifested through clarifying the accounting data role in assessing the self - financed hospitals that are the basis of evaluating performance. In order to obtain that goal, the present research highlights the accounting aspects to show the performance of hospitals. The problem lies in the shortage of data provided by the financial lists of the self - financed hospitals. The research draws upon the hypothesis that there are several indicators and standards to evaluate the performance. They will lead to make use of the financial lists used in evaluating the performance in general. The research concluded a group of results. The most important of them are that the absolute numbers of the hospital performance results and their financial status in the financial lists at the end of the accounting period are numbers that give a limited significance and benefit. These numbers -although they show the results of the hospital activity of the accounting period and show the financial status of the hospital at the end of the accounting period - are not useful in showing the general tendencies of the hospital performance and showed no significant results in lights of the similar hospitals. To evaluate the hospital performance and to accomplish the optimum benefit from the numbers in the financial lists of the hospital, it is possibly use a technique called the financial analysis which uses the financial rates. .
