评价公立医院财务业绩的核心指标——净资产收益率

Return on equity-core rate to evaluate the financial management of public hospitals

随着民营医疗机构的崛起,公立医院将面临着越来越激烈的市场竞争,公立医院必须加强财务管理、提高财务业绩。选择衡量公立医院财务业绩的尺度是关键。笔者着重讨论将净资产收益率指标作为公立医院财务业绩评价的核心指标的可行性,并通过对公立医院特殊性质的分析,对净资产收益率指标的计算做出调整。当然,净资产收益率指标本身也有局限性,需要进一步研究。

With the development of private hospitals, the marketing competition that the public hospitals faced is more and more hardly. They have to improve their financial management and promote their financial efficiency for not being eliminated. The proper rates are very important on how can we evaluate a hospital＇s financial management. In this paper, the author used the Return on equity as the core rate because of its typical and detachable. According to public hospital＇ difference from a corporation, some data should be adjusted while calculating return on equity. Return on equity is a good rate to evaluate financial management, with limit, it also needs to be upgraded.