National Public Hospital Financial Performance Evaluation And Analysis

This research bases on the financial data of national public-owned hospitals. We used the hospital performance appraisal system and random sample, valuing the 254 hospitals'performance scores through the countrywide. On one hand, we have delaminated financial performance into layers, until we got the detail financial indexes. On the other hand, we have compared and researched hospitals'performances in different areas, scales and types. There is two main research aims: first, checking whether the performance appraisal system works; second, finding out the rules of relationships between public-owned hospitals'performances and all relative indexes.The basic objective of developing medicine and public health is to advance the most universal people's health standard, and protect their health. Our government has made a great effort in advancing the people's health standard with lower cost since 1949. There still two basic experiences: one is that government has to respond to medicine service; another is that the public-own hospitals should stress on its commonweal character and social obligations. Public-owned hospitals play an important part in providing health services, building up a scientific management system is the key to new health care system reformation. We should try to boost the financial benefit which can promote hospitals'social function. So, reinforcing the public-owned hospitals'appraisal, confirming the cost and leading a healthy develop by valuing performance. they are necessary.Our research built up a performance appraisal system which can get the samples'detail performance scores. The system contains four phases: quoting the indexes, using the financial ratio, valuing the indexes level, giving the scores. All these phases are base on filtration and random sample. We also changed the results into five parts to analyze--- solvency scores, business working ability scores, profitability scores, cost control scores, and developing ability scores. We compared with these data, then, we can get the financial ratios and financial annual report indexes by using this method. At the same time, comparing with different areas, scales and types hospitals'performance scores, we could analyze how much these indexes affect on the performance. We did three typical case studies too, so that we could reveal these scores'microcosmic meaning.As hospitals'performance appraisal testing applications, this research has proved the feasibility and creditability and explored the rules of relationships between performance scores and financial indexes, and these all went through the application in the fixed range.