医院负债经营的思考  

THINKING ABOUT THE INDEBTEDNESS OF THE LARGE PUBLIC HOSPITAL

作　　者：佘加玉 

机构地区：[1]荆州市第一人民医院,湖北荆州434000

出　　处：《现代医院》2015年第4期108-109,114,共3页Modern Hospitals

摘　　要：医院负债主要由两方面构成:一是流动性负债,包括医院赊购药品等的货款;另一种是长期负债,主要是医疗机构为购建固定资产等由金融机构贷出的借款。负债经营已经成了目前医院发展的重要手段,虽然医院通过负债可以解决其面临的资金短缺问题,并以此扩大发展规模和竞争实力,但在负债经营的同时,势必会伴随一定的风险。因而,医院在实施负债经营时应进行负债风险评估,并进行必要的财务风险预警与管理。Public hospital is a public medical institutions,but at the present,the government＇s financial ability is limited,which input for the hospital is symbolic. In fact,in order to survive and develop,the hospital debts become the main means of financing of public hospital. The liabilities of hospital mainly include two aspects： one is the current liabilities,such as the credit payment which is formed by the drug; the other is the long term liabilities,such as the borrowing from financial institutions,which is used to construct the fixed asset of the hospital. Now,the management of the debts has become an important means for the development of hospital,although,the hospital can solve the problem of the shortage of the funds to expand the scale of development and the power of competing,but inevitably,which will accompany by some risks,at the same time of indebtedness. So,hospital should carry on the scientific decision,and make the early warning and management about the necessary financial risk.

关 键 词：公立医院 负债经营 财务风险 

分 类 号：R197.322[医药卫生—卫生事业管理]