Analysis Of Financial Operations Of Pilot Hospitals In Beijing's Corporate Governanc

The economic operation of public hospitals reflects all aspects of hospital development.With the deepening of the reform of the health care system,the scientific analysis of the economic operation of public hospitals shows its necessity.This is not only the need for higher-level management departments to conduct an objective assessment of public hospitals.More importantly,modern public hospital management has shifted from traditional experience management to scientific data management.The decisions of public hospital administrators are based on the scientific analysis of the existing operating processes of public hospitals.Hospital administrators can clearly grasp the development trends of public hospitals through analysis,and identify the weak links that affect the development of public hospitals,so formulate and adjust timely the hospital’s development strategy.However,the economic operation of public hospitals is a complicated.The economic operation analysis of public hospitals must cover all the contents that affect the healthy development of public hospitals.It is not only to maintain the nature of public welfare,but also increase economic efficiency to maintain the normal operation of public hospitals in the context of the new medical reform.It is not only to improve the quality of medical care,but also to improve work efficiency;it is not only to reduce financial burden,but also to reduce prices to benefit the people,etc.Therefore,we must strengthen the analysis of the economic operation of public hospitals,and improve the management level,in order to achieve the current aims of public hospitals.The various contents involved in the economic operation of public hospitals are not only unique but also related to each other.The healthy development of some indicators will drive the development of related indicators.However,the development of some indicators will affect the development of other indicators.Therefore,we must conduct a comprehensive,systematic and scientific analysis of economic operations of public hospital.because the economic operation of public hospitals is so complicated that there are some problems of the current analysis of hospital economic operation in the analytic methods,contents,principles,etc..Therefore,it is very important to choose a set of comparatively complete analysis indicators and analysis methods.It must be able to accurately reflect the characteristics and development trends of hospital operations,and can promptly reflect the problems existing in the economic operations of public hospitals.Objective:To analyze the economic operations of pilot hospitals of corporate governance reform,to understand the status of corporate governance reforms,to sum up experience from practice,and to be able to identify problems and shortcomings in reforms.Thereforewe can adjust the reform measures appropriately and provide the basis for the future development of corporate governance reform.Methods:Using duPont analysis,compare 2012—2016 economic operation indicators changes of corporate governance reform pilot hospitals with other comprehensive reform pilot hospitals.Results:In general,surplus rate of net assets,the surplus rate of incomes and expenditures of business,staff efficiency and health material efficiency have trended down.Income and expenditure of business have trended up and the trend of the total assets turnover rate and asset liability ratio are very different.conclusion:The changes of hospital a implementing corporate governance reform were significantly better than other hospitals in most aspect.So does hospital b in staff efficiency.but only from the financial indicators,cannot the impact of corporate governance reform on the hospital economic operation be judged t significantly.