我国公立医院债务融资的现状、成因和治理策略  

Study on status,cause and countermeasures of debt financing of public hospital in China

作　　者：雒敏[1] 聂志萍[2] 

机构地区：[1]南京医科大学公共事业管理系,江苏南京210029 [2]河海大学会计系

出　　处：《中国卫生事业管理》2011年第8期593-595,共3页Chinese Health Service Management

基　　金：江苏省高校哲学社会科学基金项目(项目编号:2010SJD790016)

摘　　要：公立医院债务融资是当前深化公立医院管理体制改革中一个迫切需要研究的问题。本文根据债务融资理论与原理,分析我国公立医院债务融资的现状,在讨论其产生原因的基础上上,从完善对公立医院的投入和监管机制、控制负债规模、保持合理的负债结构、拓宽公立医院投融资渠道、实施对外业绩信息发布制度、建立明晰的领导任期内经济责任制等方面提出了完善公立医院债务融资的政策建议。Debt financing of public hospitals is one of the urgent issues that is required to be researched in current public hospital management reform.Based on modern debt financing theory,this article analyzed current situation and problems of public hospital＇s debt financing.The article,on the basis of the analysis of causes of debug financing,put forward some policy suggestions for how to optimize debt financing of public hospitals from the aspects of perfecting the mechanism of government subsidies and governance,controlling the scale of debt,keeping rational debt structure,expanding financing channels,practicing the mechanism of information disclosure and establishing the mechanism of leader economic responsibility.

关 键 词：公立医院 债务融资 银行借款 资产负债率. 

分 类 号：R197.3[医药卫生—卫生事业管理]