تحلیل صورت های مالی دانشگاه های علوم پزشکی کشور

   Introduction: Evaluation of financial performance of organizations is regarded as an important financial function of managers since this allows them to make the right decisions and maintain the organizational productivity and control. The aim of this study was to assess the financial performance of medical universities in Iran employing financial ratio analysis.   Methods: This was a cross-sectional descriptive study. Qualitative and quantitative data analysis techniques were used. Content analysis and Delphi panel qualitative data collection techniques were applied to enrich our understanding of the financial statements and ratios in medical universities in Iran. Additionally, a questionnaire was used to collect quantitative data on the financial statements and ratios of all 38 medical universities. The sampling method used was purposive, and for data analysis standard deviation variation, mean central tendency and frequency were used.   Findings: Financial ratios (12), grouped in two categories of liquidity ratios, activity ratios and productivity of resources, were identified. The most important financial ratios were: quick ratio (mean=2.53), current ratio (mean=3.58), collection period ratio (mean=114), operating income, divided by total fund (mean=0.44), budget productivity (mean=0.79) and the assets return rate (mean=0.84).   Discussion: The results indicate that the mean of liquidity ratios in medical universities in Iran was higher than the other sectors. This was due to the inappropriate year-end allocation of annual funds by the government. The other findings on activity ratio and operating cash flow ratio indicate lack of financial resources management regarding the assets conversion and resources and capitals combination within the universities studied. This shows that medical universities in Iran have not used the authoritative power of the board of trustees. We recommend further research on the development and standardization of financial reports in accordance with the type of services, disposable incomes, trade, and financial regulations in medical universities.