范霍恩可持续增长模型在医院财务管理中的应用
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摘要
目的:通过范霍恩可持续增长模型分析医院发展情况,有利于医院管理者制定相关措施,促进医院可持续发展。方法:修正范霍恩可持续增长模型中的财务指标,对可持续增长率、实际增长率与可持续增长率的差异进行分析,找出影响医院持续发展的财务问题。结果:避免盲目扩张,造成医院持续经营能力丧失,又防止慢速发展或不发展,造成市场萎缩,最终被淘汰。结论:范霍恩可持续增长模型为医院管理者提供了一个发展速度的衡量标准,可以作为制定可持续发展目标的基本参考。
Objective: Based on Van Horn sustainable growth model,analyzing hospital development,which is helpful for hospital managers formulating relevant measures and promoting the sustainable development of hospital.Methods: Modify the financial indicator of Van Horn sustainable growth model;analyze the sustainable growth rate and the differences between actual growth rate and sustainable growth rate,find out the influencing financial problems of hospital sustainable development.Results: To avoid blind expansion,which resulting in the loss of suistainable operation capacity in hospital;prevent slow development or underdevelopment,which cause market shrink,and eventually be eliminated.Conclusion: Van Horn sustainable growth model provides the hospital managers a measurement standard of development speed,which can be a basic reference for making sustainable development goals.
Objective: Based on Van Horn sustainable growth model,analyzing hospital development,which is helpful for hospital managers formulating relevant measures and promoting the sustainable development of hospital.Methods: Modify the financial indicator of Van Horn sustainable growth model;analyze the sustainable growth rate and the differences between actual growth rate and sustainable growth rate,find out the influencing financial problems of hospital sustainable development.Results: To avoid blind expansion,which resulting in the loss of suistainable operation capacity in hospital;prevent slow development or underdevelopment,which cause market shrink,and eventually be eliminated.Conclusion: Van Horn sustainable growth model provides the hospital managers a measurement standard of development speed,which can be a basic reference for making sustainable development goals.
引文
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[2]德力格尔.可持续增长模型的修正及案例验证[J].商业研究,2006(23):61-65.
[3]陈建.可持续增长与实际增长模型应用差异分析[J].财会月刊:理论版,2009(5):43-45.
[4]邱英.可持续增长模型的比较与借鉴[J].科学.经济.社会,2007(2):74-77.
[5]王晴雯.浅析我国农业上市公司财务可持续增长——基于范霍恩可持续增长模型[J].中国乡镇企业会计,2012(11):9-11.
[6]徐孝民,王智宁.基于希金斯可持续成长模型的企业财务危机预警实证研究[J].东南大学学报:哲学社会科学版,2010(6):57-62.