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目的:研究医院床位规模与医院财务经营状况之间的关系,从规避财务风险的视角研究我国公立三级医院的适宜床位规模范围。方法:以某中部省份35家公立三级综合医院为例,应用因子分析方法对医院财务状况进行定量分析和评价,应用回归分析方法对财务状况和床位规模的相关关系进行研究。结果:当公立三级综合医院实际开放床位数达到1 566张时,该医院财务状况最好;当实际开放床位数低于1 566张时,医院床位规模和医院财务经营状况具有一定的正相关性;当床位规模超过1 566张之后,随着实际开放床位数的继续增加,医院财务经营状况逐渐呈下坡趋势。结论:从财务风险的角度来考察,当公立三级综合医院实际开放床位数在1 566张左右时,医院财务经营状况最好,财务风险最小。
Objective: To study the relationship between the size of hospital beds and the financial operation of hospitals, and to study the suitable size of beds in public tertiary hospitals in China from the perspective of avoiding financial risks. Methods: Taking the 35 public tertiary general hospitals in a central province as an example, the financial status of the hospital was quantitatively analyzed and evaluated by factor analysis method. The relationship between financial status and bed size was studied by regression analysis. Results: When the number of open beds in the public general level III hospitals reached 1 566, the hospital was in the best financial condition. When the actual number of open beds was less than 1 566, the size of the hospital beds and the financial management of the hospital had a certain positive correlation When the size of the beds exceeded 1 566 sheets, as the actual number of open beds continued to increase, the financial operation of the hospital gradually showed a downward trend. Conclusion: From the perspective of financial risk, when the number of open beds in the public general level III hospitals is about 1,566, the hospital has the best financial management and the lowest financial risk.