对某三级甲等医院经营状况的分析  

Analysis of Economical Condition for a Three Levels of First-class Hospital

作　　者：杨智勇[1] 王小万[2] 李慧平[1] 孙虹[1] 

机构地区：[1]中南大学湘雅第三医院,长沙410013 [2]中南大学湘雅公共卫生学院,长沙410078

出　　处：《中国卫生经济》2007年第5期50-53,共4页Chinese Health Economics

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.

关 键 词：医院管理 医疗费用 绩效 

分 类 号：R197.3[医药卫生—卫生事业管理]