摘要
在借鉴经济效率评价分析模式的基础上,运用医院绩效评价的思路,结合我国政府办非营利性医院的特点,从资产结构、负债结构、偿债能力、资金来源、运营状况及发展潜力等5个方面进行分析,暴露出医院资金结构不合理、财务状况有恶化趋势及资金来源渠道单一、药品收入仍占主导地位等诸多隐患,并提出建议。
We analyzed and evaluated the performance of non-for-profit hospital owned by government from the perspective of asset structure,debt structure,debt-paying ability,financing,running status and potential.The results showed that the hospitals had poor asset structure,deteriorating finance,single financial channel,and dominated drug income.
关键词
政府办非营利性医院
运营效率
评价
non-for-profit hospital owned by government
effectiveness
evaluation
