Cleverley W O
Health Prog. 1988 Mar;69(2):36-41, 104.
Financial insolvency is the primary cause of hospital failure. Managers may analyze a hospital's financial statements to anticipate and prevent fiscal problems. Ten measures of fiscal status may be used to evaluate the following: operating profitability nonoperating income equity growth liquidity debt capacity age of facilities revenue generation replacement funds receivables survivability Based on data from the Financial Analysis Service, Catholic hospitals are doing better than other U.S. hospitals in some areas of financial preparedness. In most areas, however, all hospitals suffer by comparison with manufacturers. The 10 principles of solvent and successful operations can help hospitals improve financial resiliency.
财务破产是医院倒闭的主要原因。管理者可以分析医院的财务报表来预测和预防财务问题。可以使用十种财务状况衡量指标来评估以下方面：运营盈利能力、非运营收入、权益增长、流动性、债务承受能力、设施年限、创收能力、重置基金、应收账款、生存能力。根据财务分析服务机构的数据，在财务准备的某些方面，天主教医院比美国其他医院表现更好。然而，在大多数方面，与制造商相比，所有医院都存在不足。稳健且成功运营的十条原则有助于医院提高财务弹性。
