基于因子分析的公立医院财务风险评估模型研究  

Study on Assessment Model of Financial Risk in Public Hospital Based on Factor Analysis

作　　者：李新辉[1] 董四平[2] 肖婧婧[2] 方鹏骞[1] 吴均林[1] 

机构地区：[1]华中科技大学同济医学院医院管理与发展研究中心,武汉430030 [2]卫生部医院管理研究所,北京100191

出　　处：《中国卫生经济》2010年第10期88-90,共3页Chinese Health Economics

基　　金：国家自然科学基金项目(70673026)

摘　　要：目的:构建公立医院财务风险的评估模型,为医院财务管理提供决策依据。方法:对29家样本医院13项财务指标进行探索性因子分析。结果:提取4个公共因子,其回归系数分别为34.2%、24.6%、20.3%和9.9%。结论:可从盈利、运营、偿债和发展能力等4个方面采取有针对性的措施,降低医院财务风险。Objective： To develop assessment model of financial risk for providing decision foundation for the financial manage- ment in public hospitals. Methods： 13 financial indicators of 29 sample hospitals were analyzed by exploratory factor analysis. Results： Four public factors were extracted successfully and their regression coefficients were 34.2%, 24.6%, 20.3% and 9.9% respectively. Conclusion： The four aspects of profitability, operational capacity, solvency and development capacity should be considered to reduce the financial risk.

关 键 词：公立医院 财务风险 评估模型 因子分析 

分 类 号：R197.32[医药卫生—卫生事业管理] C32[医药卫生—公共卫生与预防医学]