目的:通过测量医院的运营效率,发现经营过程中存在的风险。方法:以某二级甲等综合医院2004年2009年相关数据为基础,运用杜邦模型理论分析该院的运营能力。结果:该医院运营效率逐年改善,运营状况良好,但是资产负债率过高,需控制医院财务风险。
To Find the risk in the process of performance by measuring the operation efficiency of public hospitals. Methods Analysis of the related data of the secondary level general hospital from 2004 to 2009 year according to Dupont model. Results The hospital operation efficiency was improved year by year, and operated in good condition, but the hospital property debt was higher and the hospital financial risk should be controlled.