摘要
目的通过对我国非营利性医院财务状况的分析,评估非营利性医院资金运营状况。方法运用经典财务分析系统——杜邦模型对全国非营利性医院2002—2007年财务年度指标进行计算和分析。结果非营利性医院固定资产快速增加,业务收支结余为负,净资产收益率大都为负值,医院基本处于亏损经营状态。结论现阶段非营利性医院成本快速上升是造成亏损的主要原因,医院仍然处于"粗放"式经营阶段。
Objective To evaluate the robustness of funds by macro-analysis of the financial status. Methods To calculate and analyze the annual financial indices of all non-profit hospitals in China from 2002 to 2007 according to Dupont model. Results The fixed assets increased rapidly; the balance of business payments were negative value; the earning ratios of net assets were in minus; and the hospitals were almost in deficit operating in those years. Conclusion The rapid increasing of cost was the main reason for the deficit. The Non-profit hospitals were still in crude operating stage.
出处
《中国医院管理》
2010年第3期17-19,共3页
Chinese Hospital Management
基金
国家自然科学基金资助项目(70673026)
关键词
非营利性医院
财务状况
宏观分析
杜邦模型
non-profit hospitals, financial status, macro-analysis, Dupont model
作者简介
通讯作者：方鹏骞，E-mail：Pfang@mails．tjmu．edu．cn
