医院资产结构对运营效益的影响——基于省际面板数据的实证分析

The influence of hospital asset structure on operation benefit-based on the empirical analysis of inter-provincial panel data

采用我国2004—2015年省际面板数据,实证分析医院资产结构与运营效益的关系。研究发现,我国医院总资产中,固定资产占比最大,但流动资产占比近年来有所上升;流动资产占比对医院运营效益具有正效应但不显著;固定资产占比对医院运营效益的正效应存在滞后期,经一定的周期才能产生积极效应。因此建议重视货币资金的时间价值、加强应收医疗款的催收与管理、提高固定资产使用效率等,完善医院资产配置。

The relationship between hospital asset structure and operation benefit is analyzed by using inter-provincial panel data from 2004 to 2015 in China. Among the total hospital assets in China, the proportion of fixed assets is the largest, but the proportion of current assets has increased in recent years, while the proportion of current assets has a positive effect on hospital operating benefit, but it is not significance. The positive effect of the ratio of fixed assets on hospital operating benefit has a lag period and can produce positive effect only after a certain period.Therefore, it is suggested to attach importance to the time value of monetary funds, to strengthen the collection and management of medical accounts receivable, to improve the efficiency of the use of fixed assets, and to perfect the allocation of hospital assets.