非营利性医院资金运营效率和财务风险评价.pdfVIP

非营利性医院资金运营效率和财务风险评价 方鹏骞①张佳慧①董四平① 接■目的评估非营利性医院资金运营效率和财务风险。方法运用Delphi方法构建的非营利性医院效率评价 转效率高于二级医院．但始终处于亏损状态：二级医院资产收益率和收支结余率波动较大。结论总体上非营利性医院财 务风险处于安全范围内．但财务杠杆作用发挥不明显：三级医院整体资产收益率仍然成下降趋势，二级医院运营效率偏 低，财务风险较大。 关t词非营利性医院运营效率财务风险 中图分类号R197．3 文献标志码A 文章编号1001—5329f2010)03-0015—02 EvaluationontheFunds andFinanciaIRiskof E仔iciency Non—profitHospitals／FANG Jia-hui，DONGSi-ping／／ChineseHospitalManagement，2010，30(3)：15-16 To riskof To Abstract evaluatethefunds andfinancial calculate Objective efficiency non—profithospitals．Methods and theannuaIfinanciaIindicesof28 frOm2005to2007withthe struc- analyze non—profithospitals evaluatingsystem to delt and offinancial tured the method．ResultsThe ability accordingDelphi developmentcapacity．thepaying speed ofGradethree Grade but were in rateof efficiency hospitalssurpassedtwo． they alwaysdeficit：theearning yield andbalanceof ofGradetwo fluctuated Thefinanciajriskof payment hospitals fierecely．Conclusion non—profithospi— talswerestilIIncontr01．buttheroleofthefinancial hadnotbeen ra- leverage strengthenedadequately：theearning of of the tiosassetGradethreewerestill thefunds ofGradetwowas Iowerand decreasing．andefficiency relatively riskswere financial greater． words risk Key non—profithospitals。fundsefficiency．financiaI Firs