Lee Munjae
School of Health Policy and Management, Korea University College of Health Science, Seoul, Korea.
Osong Public Health Res Perspect. 2015 Oct;6(5):310-7. doi: 10.1016/j.phrp.2015.10.007. Epub 2015 Nov 3.
This paper provides information for decision making of the managers and the staff of national university hospitals.
In order to conduct a financial analysis of national university hospitals, this study uses reports on the final accounts of 10 university hospitals from 2008 to 2011.
The results of comparing 2008 and 2011 showed that there was a general decrease in total assets, an increase in liabilities, and a decrease in total medical revenues, with a continuous deficit in many hospitals. Moreover, as national university hospitals have low debt dependence, their management conditions generally seem satisfactory. However, some individual hospitals suffer severe financial difficulties and thus depend on short-term debts, which generally aggravate the profit and loss structure. Various indicators show that the financial state and business performance of national university hospitals have been deteriorating.
These research findings will be used as important basic data for managers who make direct decisions in this uncertain business environment or by researchers who analyze the medical industry to enable informed decision-making and optimized execution. Furthermore, this study is expected to contribute to raising government awareness of the need to foster and support the national university hospital industry.
本文为国立大学医院的管理人员和工作人员提供决策信息。
为了对国立大学医院进行财务分析，本研究使用了2008年至2011年10所大学医院的决算报告。
2008年与2011年的比较结果显示，总资产普遍下降，负债增加，医疗总收入下降，许多医院持续亏损。此外，由于国立大学医院的债务依存度较低，其经营状况总体看来令人满意。然而，一些个别医院面临严重的财务困难，因此依赖短期债务，这通常会加剧损益结构。各种指标表明，国立大学医院的财务状况和经营业绩一直在恶化。
这些研究结果将作为重要的基础数据，供在这种不确定的商业环境中做出直接决策的管理人员或分析医疗行业的研究人员使用，以实现明智的决策和优化的执行。此外，本研究有望提高政府对培育和支持国立大学医院行业必要性的认识。
