利用杜邦分析方法对三家大型综合医院经营状况的评价  

Analysis on the Operation of three Third-level First-class Hospitals

作　　者：杨智勇[1] 李慧平[1] 曹泽民[1] 王小万[2] 孙虹[1] 

机构地区：[1]中南大学湘雅第三医院,长沙410013 [2]中国医学科学院卫生政策与管理研究中心,北京100020

出　　处：《中国卫生经济》2010年第5期75-77,共3页Chinese Health Economics

摘　　要：目的:了解3家三级甲等医院经营状况。方法:通过收集该3家医院2年来的相关数据,采用对比分析法了解该3家医院的经营状况。结果:A医院盈利能力最强,其净资产收益率最高;C医院资产周转率最高;B医院固定资产配置水平最高;A医院病床使用率最高;A医院每门诊人次收费水平最高;C医院住院收费水平最高。结论:A医院需相应提高职工福利水平,降低门诊、住院收费水平;B医院应严格限制固定资产投资,提高资产使用效率;C医院应加强应收医疗款催收,缩短平均住院时间。Purpose： To find out the performance of three Third-level First-class Hospitals. Method： To understand the operation of three hospitals by collecting related data in the two years and adopting contrast analyzing methods. Result： the profitability of A hospital is the strongest and the net asset earning ratio is maximal （4%） ; The property cycling rate of C hospital is the quickest （0.81 time） ; the fixed assets allocation level of B hospital is the highest and every hundred Yuan business invisible income deploys 117.58 Yuan affixed assets; the bed occupancy rate of A hospital is the highest（129.9%） ; A hospital each outpatient service charge is the highest （300 Yuan/ time）; C hospital charges the highest outpatient level （discharged outpatients per 14 600 Yuan）. Conclusion： A hospital should raise workplace welfare and reduce charging level of outpatient and inpatient. B hospital should respond to close confinement fixed investments and improve the assets availability. C hospital should strengthen the receivable medical funds after dunning and shorten the average length of stay in hospital.

关 键 词：医院经营 营运能力 盈利能力 

分 类 号：R197.3[医药卫生—卫生事业管理]