山东省公立医院负债的研究  

Study on Liabilities of Public Hospitals in Shandong Province

作　　者：孙经杰[1,2] 于风华[3] 张传排[4] 王健[3] 

机构地区：[1]山东大学公共卫生学院,济南250012 [2]山东省卫生统计信息中心,济南250012 [3]山东大学卫生管理与政策研究中心,济南250012 [4]郑州大学公共卫生学院,郑州450001

出　　处：《中国卫生经济》2010年第12期75-77,共3页Chinese Health Economics

摘　　要：目的:了解山东省公立医院负债情况。方法:采用定量与定性分析、对比分析等方法,研究公立医院负债变化情况。结果:山东省公立医院负债增长快于资产增长;2009年,山东省负债率超过35%的公立医院为288家,约占全省公立医院的57.49%;城市医院负债额最高,中医医院平均资产负债率最高;长期负债额超过5 000万元的,城市医院最多(17家);与2007年相比,城市医院负债额与负债率增幅最大。结论:应该严格控制公立医院贷款行为,加强对公立医院财务风险的控制管理,并落实有关公立医院的财政补助政策,有效化解和防范公立医院的财务危机,以保证其稳定发展。Objective： To understand the liabilities of public hospitals in Shandong Province.Methods： Quantitative and qualitative analysis,and comparative analysis are used to study the changes of debt in public hospitals.Results： The liabilities grow faster than the assets of public hospitals in Shandong Province.There are 288 public hospitals,which are more than 35% of debt ratios,accounting for 57.49% of the whole public hospitals;the city hospitals are characteristized by the highest amount of debts,Chinese medicine hospitals have the characteristic of the highest debt ratios;the number of city public hospitals which own long-term debts with more than 50 million yuan is the largest is 17;liabilities and debt ratio of city hospitals are the highest,compared with those in 2007.Conclusion： The government should strictly control the borrowing behavior in public hospitals,strengthen the financial risk management of public hospitals,implement the policy of financial assistance in public hospitals,and effectively guard against financial crisis to ensure the public hospitals steady development.

关 键 词：公立医院 负债 负债率 

分 类 号：R197.3[医药卫生—卫生事业管理]