公立医院资产负债表水平分析的实证研究  

Empirical Study on Horizontal Analysis of Statement of Assets and Liabilities in Public Hospitals

作　　者：黄卫东[1] 刘国祥[1] 徐小雪[1] 张歆[1] 贺长志[1] 郑二维[1] 

机构地区：[1]哈尔滨医科大学,哈尔滨150086

出　　处：《中国卫生经济》2011年第11期77-79,共3页Chinese Health Economics

基　　金：国家自然科学基金项目(项目编号:70673017)

摘　　要：本文运用资产负债表水平分析法对33所三级公立医院资产负债表进行实证研究,分析医院资产负债表中各项目的变动程度及其变动原因,从而揭示医院经济运营中的财务风险和经营风险,为医院的经营管理和投资决策提供依据。Statements of assets and liabilities in 33 public hospitals were studied by empirical study on horizontal analysis to analyze the changes and the reasons of statements of assets and liabilities. Financial risk and operational risk in hospital operation ＆ management were revealed and finance information for hospital investment and hospital operation ＆ management was provided.

关 键 词：资产负债表 医院 水平分析 实证研究 

分 类 号：R197.3[医药卫生—卫生事业管理]