Font Size: a A A

Research On Scale, Asset Structure And Operational Performance Of Public Hospital

Posted on:2017-09-13Degree:MasterType:Thesis
Country:ChinaCandidate:J Z WangFull Text:PDF
GTID:2334330503464786Subject:Accounting
Abstract/Summary:PDF Full Text Request
Hospital bed, as primary resource to provide the medical services, is a measure of scale and service quality in public hospitals,The size and scale of the beds have an impact on the operation of the hospital, scientific and rational allocation of the scale can promote the improvement of operational performance. but now health resources are unevenly distributed across locations, and ’inverted triangle’ between demand and scale allocation. Lots of large hospitals blindly expand the number of beds and purchase the fixed assets in order to pursue the economic benefits regardless of the actual needs of the development, but some are still idle assets and underutilized. Even worse, medical service is still expensive and difficult to access for the public. Therefore, it’s significantly important for the healthcare reform to improve the condition of scale allocation and asset structure to achieve the economic and social performance.Based on the existing literature, this paper takes ROA as the primary parameter of the economic performance, the assessment of the social performance chose the factor analytic method to make a comprehensive evaluation, and select from two angles of the scale of hospital and asset structure, and consider its relationship with operational performance from these two aspects. The object of study is 116 public hospitals and indicators represent economic performance and social performance for multiple regressions, and ultimately get the following conclusions: hospital scale and operating performance is not a simple linear relationship, the relationship is inverted U curve, hospital scale is positive U curve relationship with social performance. The asset structure of the hospital total assets is inverted U curve relationship with economic and social performance. In the end, according to the above conclusions, this paper put forward relevant suggestions based on the scale and asset structure of public hospitals in Xinjiang : explore the public hospitals in Xinjiang suitable scale, improve the level of hospital asset management, establish and improve the allocation of human resources.
Keywords/Search Tags:Public hospital, Scale, Asset structure, Operating performance
PDF Full Text Request
Related items