The implementation of medical system reform has a significant impact on the profitability of county-level comprehensive public hospitals. To explore the factors affecting the profitability of county-level comprehensive public hospitals can provide basic data and decision-making basis for the reform of medical system and county-level comprehensive public hospitals.
Firstly, this paper introduces the background and significance of the topic, the current research situation at home and abroad and their own views, then the relevant theories and methods of public hospital profitability. Finally, based on the balance sheet and profit table of Yanshan People's Hospital from 2015 to 2017, Dupont analysis method and medical system reform are used to analyze the profitability of the hospital.
Research shows that Yanshan People's Hospital has a strong profitability, and is in a continuous upward state. It has a good internal management system and a strong economic structure.
Key words: profitability; medical system reform; county level;Public hospitals; Countermeasures