The Study Of The Present Situation Of Public Hospital Liability Of Anhui Province

ObjectiveThe present study had discussed and evaluated the two main aspects of hospitalliabilities, which were the liability scale and liability composition by empirical data.The present study had analyzed the present situation of public hospital liability of thewhole country briefly, and the present situation and change of public hospital of Anhuiprovince in detail. And the debt repayment ability and liability reason were takenfurther discuss.The suggestions of public hospital liability control were been offered.Methods1. The literature reviewThe relative theory and research production of the present situation of publichospital liability of the whole country were mastered comprehensively by systemicliterature search and data query. The financial indexes, which could be used to evaluatethe present situation of public hospital liability, were been chosen. At the meantime, thedata of empirical studies and reports in the related fields were been explored andcompared to the existing data2. The financial analysisThe present situation and change of public hospital of Anhui province were beendiscovered by comprehensive analysis of trend analysis method, comparative analysismethod and ratio analysis method.3. The expert consultationThe recommends of the relative experts and practical personnel were debriefed bysymposiums on the optimum range of asset-liability ratio, current ratio, quick assetsratio of public hospital, the analysis of liability reason and the suggestions of publichospital liability control.4. The sampling surveyThe three county level hospitals were extracted based on the different regions of the middle, south and north of Anhui province. The financial statements of the threecounty level hospitals of recent years were consulted. In order to know the presentsituation of extracted hospitals liability deeply, the financial staff of three county levelhospitals, which were familiar to the financial liability, were interviewed by designedoutline.Results1. The gross liabilities of the public hospital liability of the whole country in2010were391.8billion Yuan, and increased133.6billion Yuan. The increased amplitude was51.7%and beyond the asset increased amplitude. The asset-liability ratio was up to32%.The provinces of the avenge asset-liability ratio greater than30%were21, and werealmost central and western provinces.2. The present situation and change of public hospital of Anhui province(1) The gross liabilities of the public hospital liability in2011were21.37billion Yuan,and increased12.89billion Yuan. The increased amplitude was152.0%and beyond theasset increased amplitude. The asset-liability ratio was up to45.29%.(2) The ratio of the permanent assets to the whole assets was high, and the ratio was61.8%in2011. The ratio of the current liabilities to the whole liabilities was high, andthe ratio was60.4%in2011.(3) The current ratio was137.4%, and the quick assets ratio was135.2%in2011.Thesepresent situations suggested the ability of current liabilities solvency by circular assetswas poor, the ability of current liabilities solvency by current and quick assets wasalmost. The return on assets (ROA) was3.3%, which suggested the ability of long-termliabilities solvency was poor in general.(4) Compared to2008, the liabilities of hospitals of policlinic, county, traditionalChinese medicine in city and in county in2011, were increased to7.28,3.73,0.90,0.99billion Yuan respectively, and the increased amplitudes were129.1%,208.4%,187.5%,176.8%respectively, beyond the asset increased amplitude. The liabilities increase in policlinic hospitals was highest, and the increased amplitude in county hospital wasfastest. The asset-liability ratios of all kinds of hospitals were beyond30%obviously in2011, and the asset-liability ratios of the county traditional Chinese medicine hospitalwas highest, and the increased amplitude in county hospital was fastest. Theasset-liability ratio, current ratio, quick assets ratio of county hospital were171.5%,167.8%,5.0%respectively, beyond the other kinds of hospitals in2011, so therepayment ability of county hospital was better in total.(5) The gross liabilities and asset-liability ratio of A and C county hospitals wereincreased year by year and the overall repayment abilities were poor in three extractedhospitals in2011. The financial subsidy of B county hospital was highest, and the grossliabilities kept steady and the asset-liability ratio decreased to24.44%, and the currentratio, quick assets ratio and ROA were497.64%,502.33%,18.88%respectively, thatmean the repayment ability of B county hospital was better.Conclusions1. The gross liabilities of the public hospital liability of the whole countryThe trend of the overall scale of liabilities was enlarging and the gross asset andliabilities were increasing year by year, and the speed increase of liabilities was beyondthe assets, so the asset-liability ratios were increasing year by year. The liabilities ofhospitals were focus on the policlinic hospitals and the asset-liability ratio of countyhospital was highest. The asset-liability ratios of more than half provinces in wholecountry were beyond the national average level (the national average level was32.0%)and were almost central and western provinces.2. The present situation of the public hospital liability of Anhui province(1) The liability scaleThe trend of the overall scale of liabilities was enlarging and the gross asset andliabilities were increasing year by year, and the speed increase of liabilities was beyondthe assets, so the asset-liability ratios were increasing year by year and beyond the national average level and reference level (30%). The assets, liabilities andasset-liability ratios in policlinic hospitals were highest in all kinds of hospitals. Theincreased amplitude of liabilities and asset-liability ratios in county hospital was fastest.Compared to general hospitals, the gross liabilities in traditional Chinese medicinehospitals were lower, but the asset-liability ratios were higher.(2) The liability compositionThough the symmetrical characteristic of asset and liability composition was good,the problems of the high ratios of permanent assets and current liabilities were alsoexisted.(3) The liability causesThe financial compensation mechanism, hospital scale expansion and over-standard configuration were the main causes to hospital liability.(4) The liability abilitiesThe overall liability repayment ability was kind, the short-term liability repaymentability was kind, but long-term liability repayment ability was poor. The long-termliability repayment ability of county hospital was relatively good.