三级医院规模与财务风险相关性研究

Research on the Correlation between the Scale and Financial Risk of Tertiary Hospitals

目的:研究医院床位规模与医院财务经营状况之间的关系,从规避财务风险的视角研究我国公立三级医院的适宜床位规模范围。方法:以某中部省份35家公立三级综合医院为例,应用因子分析方法对医院财务状况进行定量分析和评价,应用回归分析方法对财务状况和床位规模的相关关系进行研究。结果:当公立三级综合医院实际开放床位数达到1 566张时,该医院财务状况最好;当实际开放床位数低于1 566张时,医院床位规模和医院财务经营状况具有一定的正相关性;当床位规模超过1 566张之后,随着实际开放床位数的继续增加,医院财务经营状况逐渐呈下坡趋势。结论:从财务风险的角度来考察,当公立三级综合医院实际开放床位数在1 566张左右时,医院财务经营状况最好,财务风险最小。

Objective： To research the con＇elation between hospital financial situation and hospital＇s scale, explore the tertiary hospitals＇ appropriate bed number from the scope of financial risk. Methods： Taking 35 public tertiary hospitals in a province in central China as an example, factor-analysis method was applied to conduct quantitative analysis and evaluation on hospital financial situation, applying regressional analysis method to eonduct research on the correlation between hospital financial situation and hospi- tal bed. Results： The financial status became the best while the actual open bed number reached to I 566. There was certain positive correlation between hospital bed number and financial operation status while the actual open bed number was lower than 1 566. When the beds number was more than 1566, the hospital financial situation would became worse with the increasing actual open bed number. Conclusion： From the scope of financial risk. public tertiary hospital financial situation would be the best and fnancial risk wouht be the lowest when hospital beds number was about 1 566.