黑龙江省大型公立医院资产负债状况及影响因素分析
|
摘要
目的:探讨大型公立医院资产负债现状及其相关影响因素。方法:以黑龙江省19所大型公立医院为研究对象,对资产负债状况进行统计描述,并建立随机效应模型探讨其相关影响因素。结果:2012-2015年黑龙江省大型公立医院资产和负债规模不断扩大,但增速放缓;医院整体负债水平较高,资产负债率在57.92%-61.10%之间;资产收益率、门急诊人次增长率、负债流动率、长期负债率和医院所在地区的经济水平(人均GDP)对资产负债率有显著影响。结论:公立医院负债融资很有必要但应适度;资产负债率与资产收益率、门急诊人次增长率、负债流动率和医院所在地市经济水平(人均GDP)呈负相关,与长期负债率呈正相关。
Objective: To discuss the assets and liabilities situation and the influencing factors of large public hospitals. Methods: Taking 19 large-scale public hospitals in Heilongjiang Province as the research objects, the statistics analysis method was used to analyze the state of assets and liabilities and its influencing factors were discussed with random effect model. Results: The total assets and total liabilities of the hospitals were expanding from 2012 to 2015, but the growth slowed down. The debt level of the hospitals was relatively high,and the asset-liability ratio was between 57.92%-61.10%.Return on assets, the growth rate of outpatient and emergency services, current debt ratio, the long-term debt ratio and the per capita GDP had significant influence on the asset-liability ratio. Conclusion: It is necessary to secure debt financing for public hospitals, but it should be moderate. The asset-liability ratio is correlated negatively with return on assets, the growth rate of outpatient and emergency services, current debt ratio and the per capita GDP, and it is correlated positively with the long-term debt ratio.
Objective: To discuss the assets and liabilities situation and the influencing factors of large public hospitals. Methods: Taking 19 large-scale public hospitals in Heilongjiang Province as the research objects, the statistics analysis method was used to analyze the state of assets and liabilities and its influencing factors were discussed with random effect model. Results: The total assets and total liabilities of the hospitals were expanding from 2012 to 2015, but the growth slowed down. The debt level of the hospitals was relatively high,and the asset-liability ratio was between 57.92%-61.10%.Return on assets, the growth rate of outpatient and emergency services, current debt ratio, the long-term debt ratio and the per capita GDP had significant influence on the asset-liability ratio. Conclusion: It is necessary to secure debt financing for public hospitals, but it should be moderate. The asset-liability ratio is correlated negatively with return on assets, the growth rate of outpatient and emergency services, current debt ratio and the per capita GDP, and it is correlated positively with the long-term debt ratio.
引文
[1]KAMATH RAVINDRA R, ELMER J. Capital investment decisions in hospitals: Survey results[J]. Health care management review,1989,14(2):45-56.
[2]WILLIAM O C, CLEVERLEY J O. The link between a formal debt policy and replacement reserves[J]. Journal of healthcare management,2005,50(3):148-150.
[3]刘国祥, 杜乐勋, 高广颖, 等. 黑龙江省国有医院资产负债的计量经济学分析[J]. 中国卫生经济, 2003,22(7):41-42.
[4]段光锋, 田文华. 上海市中心城区二级公立医院资产负债及相关因素分析[J]. 中国卫生经济, 2015,34(3):68-70.
[5]王光伟,陈莉,王燕青,等. 十二五时期重庆市区县公立医院资产负债率调查分析[J]. 中国管理信息化,2017,20(17):41-43.
[2]WILLIAM O C, CLEVERLEY J O. The link between a formal debt policy and replacement reserves[J]. Journal of healthcare management,2005,50(3):148-150.
[3]刘国祥, 杜乐勋, 高广颖, 等. 黑龙江省国有医院资产负债的计量经济学分析[J]. 中国卫生经济, 2003,22(7):41-42.
[4]段光锋, 田文华. 上海市中心城区二级公立医院资产负债及相关因素分析[J]. 中国卫生经济, 2015,34(3):68-70.
[5]王光伟,陈莉,王燕青,等. 十二五时期重庆市区县公立医院资产负债率调查分析[J]. 中国管理信息化,2017,20(17):41-43.