如何知道醫院之營養風險－－現金流量比率的應用

How to know the Real Financial Status of a Hospital：An Application of Financial Ratios Obtaining from Cashflow Statement

最近幾年來由於全民健康保險的實施、國內投資環境的改變和醫療市場競爭等因素，使得許多醫院分分採取擴張的策略而大肆的進行投資。但是由於醫院無法以類似股份有限的公司的形式，向資本市場大量募集資金，因此許多擴張的醫院紛紛採取貸款的方式來滿足擴建的需求。

Recently, due to financial crisis occurring in southeast Asia and recession in international economy, many large corporations in Taiwan are/were facing financial turrnoil. Although hospitals facing financial crisis are still rare in Taiwan, many hospitals have already had pressure from financial institutions regarding their financial status. The author of this article revised eight financial ratios, proposed by Mills and Yamamura, obtaining from cashflow statement to indicate a detailed financial status analysis should be done by reading these ratios than traditional financial ratios. The author uses an example to illustrate how these ratios can be used in today’s hospital financial management.