A Comparison of Financial Performance Measures of Toyama University Hospitalfor the Fiscal Year 2006 with Those of Other National University Corporation Hospitals

摘要

背景：国立大学附属病院の財務状況は，法人全体の財務パフォーマンスに強い影響を与える。今回の研究は，富山大学附属病院の財務状況を，全国の国立大学附属病院と比較することを目的とした。方法：対象は医学部を有する国立大学法人４２校。平成１８事業年度財務諸表の附属病院セグメント情報から，財務比率指標を算出した。結果：富山大学が全国平均より良好の財務状況であったのは，運営費交付金比率（安全性指標），自己収益比率・自己収益回転率（収益性指標）であった。研究経費比率（活動性指標）は全国中位であった。人件費比率・一般管理費比率・業務費比率（効率性指標），教育経費比率（活動性指標），外部資金比率（成長性指標）は，全国平均以下の財務状況であった。結論：富山大学附属病院は安全性と収益性は良好であるが，効率性や活動性および成長性は他大学より低かった。今回は横断評価のため，縦断評価を含めた検討が必要である。｜Background: Financial performance of National University Hospitals influences the overallfinancial performance of National University Corporations (NUCs). This study aims to comparefinancial performance measures of Toyama University Hospital (TUH) with those of other NUC hospitals.Methods: Financial performance measures for the fiscal year 2006 of all NUC hospitals were calculated using segment information of financial statements. Financial performance measures ofTUH were compared with those of other NUC hospitals.Results: TUH had better financial performance for operating grant/ordinary income as a stability measure, self−income/ordinary income, and self-income/total assets as profitability measures than other NUC Hospitals. TUH had an intermediate value for research expense/ordinary expense as an activity measure among NUC hospitals. TUH had lower efficiency measures including personnel expense/ordinary expense, general administration expense/ordinary expense, and operating expense/ordinary expense. In addition, education expense/ordinary expense as an activity measure and external funds/ordinary income as a growth potential measure were also lower in TUH than in other NUC hospitals. Conclusions: These results suggest that TUH had better financial performance for stability and profitability but lower financial performance for efficiency, activity and growth potential. Changes in financial performance measures should also be considered in building future financial strategy.