目的:分析公立医院的财务管理现状,为进一步提高我市公立医院财务精细化管理水平、实现医院财务目标提供基础。方法:基于传统杜邦分析法建立公立医院杜邦分析体系及财务指标关系,选取厦门市A、B、C 3家有代表性的公立医院,应用杜邦分析法对其财务管理能力进行实证分析。结果 A、B、C 3家公立医院的年均净资产收益率分别为6.87%、4.04%、4.36%,超过年均银行1年期存款利率。其中A医院的净资产收益率较B、C医院高,C医院受权益乘数的驱动作用,净资产收益率较B医院平均高出0.32%,但3家医院的净资产收益率整体均下降。进一步分析业务收益率发现,业务收支结余增长幅度低于业务收入增长幅度,其中专用材料支出的大幅度增长导致业务收支结余增加缓慢。结论:公立医院的财务管理能力整体较好,在保持一定资产盈利水平的同时,能调整资金结构和控制财务风险。但还需要适当利用外部资金投入,加强医院成本控制,尤其是专业材料的支出,进一步提升运营水平和业务获利能力。Objective To analyze the status of financial management in public hospital,provide the basis for further improving refined management level and finally realize the goal of public hospital financial management. Methods Du Pont analysis system of public hospital and relationship between financial indicators were established based on traditional Du Pont analysis method. Three public hospitals were purposively chosen,and then an empirical study on financial management ability was conducted by applying Du Pont analysis. Results The annual net assets income rates were 6. 87%,4. 04%,4. 36%,respectively. All of them were larger than one-year deposit rate. Moreover,Hospital A was higher than hospital B and hospital C. Hospital C was 0. 32% higher than that of B hospital under the driving effects of rights multiple. However,all three hospitals' net assets income rate showed a descending tendency. Further analyzing return ratio of business it could be obtained that the increase of business revenue and expenditure surplus was less than that of business revenue. A major reason was that special? material expenditure increased rapidly. Conclusion Three hospitals' financial management ability was generally well,they could adjust the capital structure and control the financial risk while maintaining assets profitability. In spite of that,they still needed to use external funding appropriately,strengthen cost control special material expenditure and further improve capital operating level as well as business profitability.上海交通大学中国医院发展研究院招标课题“建立符合国情的现代医院管理制度系列研究”——公立医院财务制度研究(编号:SJYF2014XD007A);; 中国卫生经济学会中标课题“公立医院改革对公立医院经济运行及现行医院财务会计制度的影响研究”(编号:卫学字(2015)12号
