公立医院负债风险控制机制分析  

Analysis on liability risk controlling mechanism in public hospital

作　　者：阎利[1] 王昕[2] 

机构地区：[1]大连市儿童医院 [2]中国医科大学卫生事业管理教研室

出　　处：《中国医院》2013年第12期46-47,共2页Chinese Hospitals

基　　金：辽宁省教育厅科学研究一般项目"公立医院改革与医保‘全覆盖’协调发展研究"(项目编号:W2013112)

摘　　要：公立医院负债是一把"双刃剑",合理负债可以促进医院的发展,但一些公立医院不适当的负债经营已经成为阻碍医疗事业发展的严重问题。公立医院负债的原因有很多,体现在医疗制度、医院管理制度、负债风险防范机制不完善等方面。掌握医院负债经营的原因,就是找到了其管理不当或者亟需改进的源头,才能从根本上预防、改善、扭转公立医院负债经营的现状。Liabilities of public hospitals is a ＂double-edged sword＂, and reasonable liabilities can promote the hospitals＇ development. However, some hospitals＇ irrational liabilities have been severe problems. There are many reasons of their liabilities, reflected in the health care system, hospital management, and imperfect liability risk prever, tion mechanism. It is important to grasp the reasons which are the sources of liability for preventing and correcting the liability position of public hospitals.

关 键 词：公立医院 负债风险 财务管理 预警机制 

分 类 号：R197.322[医药卫生—卫生事业管理]