县级公立医院资产负债表垂直分析的实证研究

Empirical Study on Vertical Analysis of Balance Sheet in County-level Public Hospitals

目的:了解县级公立医院资产结构,分析经营风险。方法:运用资产负债表垂直分析方法对样本医院资产负债表进行实证研究。结果与结论:县级公立医院存在着程度不等的经营风险;县级公立医院应该开展资产负债分析;县级公立医院在经营活动中应该关注"固流结构"的变化。

Objective：To understand the asset structure and analyze operational risk in county-level public hospitals.Methods：The vertical analysis of balance sheet was applied in emphasis analysis on the balance sheet of sample hospitals.Results and Conclusion：There were different-level operational risks in county-level public hospitals; it was needed to implement asset liability analysis incounty-level public hospitals; county-level public hospitals should pay attention to the change of ＂fixed floating asset structure＂ in operation.