基于杜邦模型的非营利性医院财务状况宏观分析

目的 通过对我国非营利性医院财务状况的分析，评估非营利性医院资金运营状况。方法 运用经典财务分析系统——杜邦模型对全国非营利性医院2002—2007年财务年度指标进行计算和分析。结果 非营利性医院固定资产快速增加，业务收支结余为负，净资产收益率大都为负值，医院基本处于亏损经营状态。结论 现阶段非营利性医院成本快速上升是造成亏损的主要原因，医院仍然处于“粗放”式经营阶段。

Macro-analysis of the Financial Status of Non-profit Hospitals Based on Dupont Model

Objective To evaluate the robustness of funds by macro-analysis of the financial status. Methods To calculate and analyze the annual financial indices of all
non-profit hospitals in China from 2002 to 2007 according to Dupont model. Results The fixed assets increased rapidly;the balance of business payments were negative value;the earning ratios of net assets were in minus;and the hospitals were almost in deficit operating in those years. Conclusion The rapid increasing of cost was the main reason for the deficit .The Non-Profit hospitals were still in crude operating stage.