The Enlightenment of Financial Statements Information of "Top" American Research Medical Institutions on Research Hospitals in China
- VernacularTitle:美国"顶尖"研究型医疗机构财务报表信息对我国研究型医院的启示
- Author:
Dongmei ZHANG
1
;
Shuwen LIU
;
Mingxiao WANG
Author Information
1. 广东药科大学医药商学院 广东 广州 510006
- Publication Type:Journal Article
- Keywords:
research medical institution;
finance;
America
- From:
Chinese Health Economics
2025;44(8):103-108
- CountryChina
- Language:Chinese
-
Abstract:
Objectives:Financial pressure could have severe consequences for research hospitals.Studying the financial statement information and management measures of"top"hospitals in the US.can provide references for research hospitals in China to ensure long-term financial sustainability and improve competitiveness.Methods:The latest audited financial statements of Mayo Clinic,Cleveland Clinic,The Johns Hopkins Health System,and Mass General Brigham in the United States were collected,descriptive statistical analysis was employed.Results:The"top"four medical institution have a good asset composition,moderate debt ratios,large investment,with net assets continue to increase.They have diversified sources of revenue,with specialists being its key asset,human resource expense accounting for 57％～58％of total expenses,pursuing technological leadership.When facing financial pressure,the first choice is to improve operational efficiency and continue to reinvest in core missions.Conclusion:The practice of four"top"research medical institutions in the US.has provide new perspective for research hospitals in China to ensure long-term financial sustainability and improve market competitiveness.
