武汉市城市二级公立医院资产负债剖析  

Analysis of assets and liabilities of secondary public hospitals in Wuhan city

作　　者：陈婷[1] 黎夏[1] 胡天天[1] 付晓[1] 谢俏丽 方鹏骞[2] 

机构地区：[1]华中科技大学同济医学院医药卫生管理学院,武汉430030 [2]华中科技大学健康政策与管理研究院

出　　处：《中华医院管理杂志》2016年第7期503-506,共4页Chinese Journal of Hospital Administration

基　　金：国家社科基金重大项目（15ZDC037）

摘　　要：目的分析武汉市城市二级公立医院资产负债现状、趋势等，为控制该市城市二级公立医院的负债规模提供参考。方法利用2012年至2014年官方统计数据，对武汉市21家城市二级公立医院的资产、负债等进行分析。结果武汉市城市二级公立医院总资产与总负债均呈逐年增长趋势，但总资产的增长速率（35．13％）明显低于总负债的增长速率（53．62％）；非流动资产增长在2013年以后明显放缓；流动负债每年均高于长期负债；流动比率和速动比率总体来看逐年增加；资产负债率上升趋势明显。结论武汉市城市二级公立医院的资产负债规模呈现不断增长的趋势，应该予以重视和改进。Objective To analyze the assets and liabilities of secondary public hospitals of Wuhan city in Hubei province,in order to provide references to control the debt scale of such hospitals. Methods Twenty-one public secondary public hospitals of Wuhan city were analyzed using official statistics on their asset and liabilities from 2012--2014. Results Such a timeframe witnessed a year-on-year growth of both total assets and liabilities of these hospitals, yet the growth rate of total assets（35.15 %） falls behind that of total liabilities （53.62%）significantly; significantly slower growth rate of non-current assets since 2013; higher current liabilities than long-term liabilities on yearly basis; year-on-year growth of liquidity rate and quick ratio in general; significant rise of debt-to-assets ratio. Conclusions The overall debt scale of such hospitals keeps growing, a trend deserving actions and correction.

关 键 词：公立医院 资产负债 资产负债率 

分 类 号：R197.32[医药卫生—卫生事业管理]