论文部分内容阅读
在美国,与其他行业类似,医院的融资能力将直接取决于其自身的信用等级。经多年实践和总结,投资评估机构已形成一套系统完整、行之有效的医院信用评级的分析方法和评价标准,即“8大信用标准”:需求分析、服务区域特征、服务内容、市场竞争地位、医院管理水平、财务因素、是医疗集团成员还是独立医院、业务合约。由上述标准可知,医院的投资评估不能仅局限于财务分析,在今天竞争越来越激烈、持续改变的医疗环境中,对医院所处的大环境以及竞争态势(包括市场特点和市场份额,与市场要素的关系以及成本结构)进行分析,与财务状况分析同样重要,而且这两者是密不可分的。
In the United States, like other industries, the ability of a hospital to finance will directly depend on its own credit rating. After years of practice and conclusion, the investment appraisal institution has formed a set of systematic and complete hospital credit rating analysis methods and evaluation standards, namely “8 Credit Standards”: demand analysis, service area characteristics, service contents, Market competition, hospital management, financial factors, members of medical groups or independent hospitals, business contracts. From the above criteria, we can see that the hospital’s investment assessment can not be limited to financial analysis. In today’s increasingly competitive and constantly changing medical environment, the hospital environment and the competitive landscape (including market characteristics and market share, and Market factors and cost structure) analysis, as important as the financial position analysis, but both are inextricably linked.