目的通过深入分析规模扩大前后医院运营和财务状况,发现大型综合医院经济运行过程中存在的问题,为提高医院运营效率和科学制定医疗机构配置规划提供参考。方法采用整群抽样的方法对14家500床以上的医院进行调查,收集相关数据,采用定基比、环比等统计方法进行统计分析。结果医院总收支结余不仅逐年下降,2012年还呈现负增长,为-1.05%,业务收支结余更达到-9.05%。流动比率由156.98%降至83.82%,速动比率由126.59%降至69.41%。结论医院规模扩大与费用增加的同时,却伴随着医院收支结余的减少和负债的提高,事实证明只有严格执行区域卫生规划,科学配置卫生资源,控制医院盲目扩张才能实现医疗机构合理、梯度、可持续发展。 Objective To find out the problems existing in the operation of large-scale general hospitals by analyzing the operation and financial status of hospitals before and after the scale expansion, and to provide references for improving hospital operation efficiency and scientifically formulating the allocation of medical institutions. Methods A cluster sampling method was used to investigate 14 hospitals with more than 500 beds. The data were collected and statistically analyzed by statistical methods such as fixed ratio and ring ratio. Results The hospital total balance of payments not only declined year by year, but also showed a negative growth of -1.05% in 2012, and the balance of business receipts and expenditures even reached -9.05%. The current ratio dropped from 156.98% to 83.82% and the quick ratio dropped from 126.59% to 69.41%. Conclusions Although the scale and cost of the hospital are increasing, it is accompanied by the decrease of hospital balance of payments and the increase of liabilities. Facts have proved that only by strictly implementing the regional health planning, scientifically allocating health resources and controlling the hospital blind expansion can we realize the rational, gradient, sustainable development.