摘要
目的:了解某三级甲等医院5年来的经营状况。方法:通过收集该院5年来的相关数据和全国医疗机构2005年度的数据,采用对比分析法了解该院的经营状况。结果:该院平均年收支结余106.93万元,年均收支结余率为0.53%;年均医疗收支结余为-1496.15万元,年均医疗收支结余率为-13.90%;2005年流动比率为49.15%,速动比率为44.75%,资产负债率为49.92%,固定资产收益率为0.16%,流动资产收益率为0.68%。结论:该院药品收入占医药收入的比例低于国家卫生部部属医院的平均水平,药品差价率5年来逐年降低,业务收入低于业务支出,负债结构有待调整,营利能力有待提高。
Objective to find out the 5 years management situation for a three levels of first-class hospital. Methods the data of this hospital for 5 years and the information of national medical establishment in 2005 were collected to analyze the management condition of the hospital. Results The average year revenue and expenditure surplus in the hospital was 1.0693 million Yuan, the yearly average revenue and expenditure surplus rate was 0.53%; The yearly average medical service revenue and expenditure surplus was 1 496.15 ten thousand Yuan, the yearly average medical revenue and expenditure surplus rate was 13.90%; In 2005, the current ratio was 49.15%, the speed ratio was 44.75%, the property debt rate was 49.92%, the fixed asset income rate was 0.16% and the current assets income rate was 0.68%. Conclusions This hospital drugs income accounts for the medicine income the proportion to be lower than the average level of the health subordinate hospital, the drugs price difference rate for 5 years reduces year by year, the service income is lower than the service disbursement, the debt structure waits for the adjustment and the profit ability seeks to be enhanced.
出处
《中国卫生经济》
2007年第5期50-53,共4页
Chinese Health Economics
关键词
医院管理
医疗费用
绩效
hospital management, medical cost, performance
作者简介
杨智勇（1977-），男，硕士学位，会计师；主要研究方向：医院经济管理；E—mail：yangzhiyong_33@sian．com。
