Massachusetts hospitals are facing growing financial strains, with more than a third of them losing money last year, according to a new state report.

Two dozen acute care hospitals, 37 percent of the 65 in the state, posted financial losses in fiscal 2011, said the report from the state Division of Health Care Finance and Policy. Among those reporting losses were community hospitals, urban safety net hospitals -- which treat large numbers of low-income patients -- and even hospitals owned by reowned academic medical centers.