Abstract
It has been nearly eleven years since the reform of China’s medical and health system entered the final sprint stage in early 2008. During this period, great changes have taken place in China’s medical system, which has had a huge impact on the operation of public hospitals in China. This paper analyzes the key financial indicators of public hospitals in Chongqing from 2007 to 2017, including revenue and expenditure situation and structure, assets and liabilities situation and structure, finds out the problems in operation and puts forward suggestions. The key financial indicators of public hospitals in Chongqing were analyzed and evaluated by trend analysis, ratio analysis and DuPont analysis. The total revenue and expenditure of public hospitals in Chongqing increases with GDP year by year, the structure of revenue and expenditure has changed greatly, the debt level is reasonable, and the operating capacity is at a low level. The balance of drug revenue and expenditure in public hospitals is unbalanced, so it is necessary to strengthen the implementation of drug price adjustment plan; Public hospitals should strengthen the cost control, especially the cost control of drug expenditure, in order to meet the requirements of national policies and improve their own operating capacity.
Highlights
The basic data of this study comes from the statistical yearbook of Chongqing Health and family planning commission from 2007 to 2017
We can see that the scale of non-profit medical institutions in Chongqing has been expanding in recent 11 years, the total revenue and expenditure has increased year by year with GDP, the overall asset structure is more appropriate, but the profitability has not improved significantly
Since 2012, the income and expenditure structure of non-profit medical institutions in Chongqing has undergone significant changes, which are mainly manifested in the rising proportion of health materials income and management expenses, the decreasing proportion of medical expenses and the increasing proportion of drug expenses, while the proportion of inpatient income, outpatient income and drug income as the main source of income has not changed significantly. 2012 is the key year for deepening the reform of the medical and health system, and the first year for the comprehensive implementation of the plan and implementation plan for deepening the reform of the medical and health system during the 12th Five Year Plan period
Summary
The basic data of this study comes from the statistical yearbook of Chongqing Health and family planning commission from 2007 to 2017. This paper uses trend analysis method, ratio analysis method and other methods to make descriptive statistics on the income, expenditure, assets, liabilities and other financial indicators of non-profit medical institutions in Chongqing, and uses DuPont financial analysis method to analyze the financial indicators. The purpose of this paper is to put forward suggestions to improve the operation and profitability of non-profit medical institutions in Chongqing under the background of medical reform and upgrading. This paper divides the non-profit medical institutions in Chongqing into four categories: hospitals, basic medical and health institutions, professional public health institutions and other health institutions. The classification is as follows Table 1: Primary medical and health institutions
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