DuPont analysis was used to evaluate the operation of non-profit medical institutions in Chongqing

¹ Chongqing Institute of Health Education, Yubei District, Chongqing
² Medical and Social Development Research Center, School of Public Health and Management, Chongqing Medical University; National Health and Social Risk Early Warning Collaborative Innovation Center Chongqing 400016

^* Corresponding author: lww102551@cqmu.edu.cn

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.