中文摘要：

作为公益性医疗服务机构的妇幼保健院和其他医疗机构需要在不断开放的市场经济中重视财务管理、加强财务分析，尤其是同业之间加强沟通，在比较中不断改善管理。本组文章采用沃尔比重分析法，对北京市区县妇幼保健院2004年度的偿债能力、收益能力、资产营运能力和发展能力进行综合比较评分，有利于对公立医院财务分析的方法和问题展开讨论，并为这一行业的财务分析和评价提供了可参考的行业数据。

英文摘要：

As the nonprofit medical service institutions, maternal and child health care centers and other medical institutions should attach importance to the financial management and enhance financial analysis with the liberalization of the market economy, especially should strengthen the communication among them selves and thus improve management continuously through comparison. By using Wole＇s Credit Grading, the solvency, profitability, operation capability and development capability of maternal and child health care centers in districts and counties of Beijing in 2004 are evaluated and compared, which may be beneficial for public hospitals to explore the financial analysis methods and existed problems as well as may provide reference for financial analysis and evaluation in medical profession.