摘要
目的 :分析安徽省县级公立医院的偿债与盈利能力及变化发展趋势,为公立医院改革提供决策依据。方法 :收集安徽省59家县级公立医院2007—2013年的相关数据,采用统计描述的方法分析不同地区医院相关情况。结果 :2007—2013年间,安徽省县级公立医院资产负债率由29.6%增长到52.3%,总体呈上升趋势;流动比率由1.45%增长至1.49%,总体呈波动上升趋势;净资产收益率总体波动下降,皖北明显高于皖中、皖南;2012—2013年间,每单位资产现金净流量由8.7%增长到15.2%,皖北、皖中均有所下降,皖南地区有所上升。结论:县级公立医院负债水平总体偏高,短期偿债能力发展趋势良好;其收益能力仍有待提高;医院的偿债能力存在地区差异,应重视政策导向对医院发展的影响。
Objective： To analyze the surplus and deficit, and its trend among county public hospitals in Anhui Province, and to provide decision-making reference for policy optimization on public hospital reform. Methods： The relevant data of 59 county public hospitals were collected from 2007 to 2013; the statistical description method was used to understand hospitals＇ situation in different regions. Results： Among sampling hospitals, the ratio of hospitals in debt was from 29.6% to 52.3% and assumed the trend of escalation between 2007 and 2013. The current ratio increased from 1.45% to 1.49%, and showed a fluctuating and uprising tendency year by year. Net assets income rate was fluctuating at a downward trend with northern Anhui being the highest. Net asset cash per unit flew from 8.7% to 15.2% from 2012 to 2013 with northern and middle Anhui Province showing a declined trend and southern Anhui Province an increasing tendency. Conclusion： The liability level of county public hospitals is generally high; and their paying ability for short-term debt is in a good condition; the surplus of these hospitals needs to be improved. There is regional difference among these hospitals of their debt paying ability. It is suggested that enough attention be paid to policy orientation in the development of hospitals.
出处
《中国卫生资源》
北大核心
2016年第5期406-409,共4页
Chinese Health Resources
基金
2013年安徽省发展和改革委员会安徽省城市公立医院五项制度改革研究(2014WT004)
关键词
县级公立医院
偿债能力
盈利能力
county public hospital
debt paying ability
earning power
