Public Hospital Financial Comprehensive Evaluation Index System And Application Research

ObjectiveThis study aims to establish a public hospital financial comprehensive evaluation index system and the public hospitals in sichuan province comprehensive evaluation index standard, to a certain extent the industry reference for financial evaluation of public hospitals; Through to 18 samples of sichuan province hospital financial operation analysis and comprehensive evaluation, understand its financial status and problems, explore the financial comprehensive evaluation results associated with the operation of hospital financial, in order to promote our province beneficial reference for the development of public hospital financial management.MethodsThis study uses the following 4 methods:(1) literature, Collecting domestic and foreign financial management of public hospitals, public hospitals, financial operations, the financial evaluation of public hospitals, as well as national literature, policy documents relevant provincial public hospital system of financial indicators, and to provide a basis for follow-up research.(2) Field investigation method. Collecting each sample hospitals in 2003-2013 years of the financial statements and 2012-2013 service capabilities of Health data of 18 public hospitals in sichuan province.for later analysis to provide data support.(3) the Delphi method. Enquirying for health experts in the field of financial management, in order to determine the financial comprehensive evaluation index system of public hospitals.(4) Analytical Hierarchy Process, Using the Analytic Hierarchy Process (AHP) to establish public hospital financial comprehensive evaluation index system of 5 first class indexes and 20 second class index weight.Results(1) Through the Delphi method and analytic hierarchy process (ahp), set up a public hospital financial comprehensive evaluation index system and index weight at all levels. The index system includes five first-level indicators,20 secondary indicators, among them,20 secondary index by the three balances and risk management index, three assets operation management indicators, two cost management indicators,7 balance management indicators, five development capacity index.(2) Sorting, analysising 18 samples of hospitals in sichuan province in 2003-2013 financial data, ensure the data smoothly and no missing value, balanced panel data; Hospital financial index, then calculate sample each financial index, a total of 198 observations with a 60% confidence interval for reasonable range, to "non-profit" financial evaluation objectives, determine the financial comprehensive evaluation index standard of public hospitals in sichuan province.(3) Financial operation, according to the results of public hospital assets and scale expands unceasingly in our province; Total revenue is greater than the total spending, somewhat balance; Total revenue is given priority to with medical income; Total is given priority to with medical expenses. The volume of services and efficiency results showed that outpatient visits high times, discharged passengers high bed occupancy rate of hospital discharge an average length of stay and bed turnover times and certainly the best, may be associated with the severity of the patient's disease-related. Use efficiency coefficient method for comprehensive score sample hospitals in financial operations, calculate the total score and each sub-index index score.(4) Comparative sample hospitals overall score to each sub-score found the same hospital all kinds of index score differences, in general there is another higher low this phenomenon, such as the expansion of the scale of hospital assets, accelerate the pace of development, increasing the difficulty of cost control thereby increasing the risk of management difficulties and balances.Conclusions(1)The comprehensive evaluation index system of financial aspects:The index system of high reliability; Scientific and reasonable index system of weighting of the text.(2) In terms of operation of financial:The government fiscal investment insufficient, the hospital indebtedness is relatively common;Balance is negative, the medical service value not reasonable;Medical drug income accounted for a higher proportion of income, "drug-maintaining-medicine"still exists;Operational efficiency is low, financial management should be improved; Market tendency appeared in public hospitals.Suggestions(1) reasonable control the scale of public hospital in debt, the implementation of regional health planning;(2) the reasonable adjustment of medical service price value of medical personnel;(3) strengthening the public hospital economic management, standardize the financial management mechanism;(4) strengthening the government function and responsibility, safeguard public hospital public welfare.