Financial Analysis of Public Hospitals

本研究的目的是运用多元分析方法，对财政困难的公立医院经营性破产的影响因素及补救措施进行分析。本研究的主要结果如下：医生短缺导致医疗设施开工率低。也就是说，无利可图的设施的维护费用成为了沉重的负担，管理也越来越差。这就得出了一个不同的结论，即通过降低个人支出来改善财务状况。同时也说明，由于医疗市场的特殊性，仅靠降低成本是无法解决这一问题的。

The purpose of this research is to analyze the factor and remedy of management bankruptcy with approaching by multivariate analysis about the public hospitals、 where are in financial difficulties. The main result of this research is as follows. The shortage of doctors causes the low rate of operating ratio of facilities. That is、 maintenance cost of the unprofitable facilities became a heavy load and management is getting worse. This draws a different conclusion、 which was said that financial affairs are improved by lowering personal expenses. Also、 it shows that the problem cannot be solved only by reducing the cost because of the peculiarity of medical markets.