马克思经济理论视角下的公立医疗机构信用风险和资本结构研究  

Research on credit risk and capital structure of public medical institutions from the perspective of Marx’s economic theory

作　　者：陈辉 李娟[2] CHEN Hui;LI Juan(Harbin Finance University,Harbin 150000,China;不详)

机构地区：[1]哈尔滨金融学院,黑龙江哈尔滨150000 [2]哈尔滨医科大学附属第二医院,黑龙江哈尔滨150000

出　　处：《现代医院》2021年第5期657-660,663,共5页Modern Hospitals

摘　　要：目的针对民生建设最重要的医疗领域,运用马克思共需品理论和信用理论,解析公立医疗机构债务性资本投入的现状与信用风险,为公立医疗机构构建合理的资本结构和信用风险防控机制建言献策。方法通过广泛的社会调研,运用马克思经济理论,开展公立医疗机构资本成本和信用风险分析。结果调研地区公立医疗机构债务性资本存量规模大、资金成本显著较高,公立医疗机构的结余率较低且资产负债率水平高,应对信用风险的能力不足。结论需要完善公立医疗机构的融资审批程序和风险防控机制;设置信用风险专项准备基金,提高偿债能力和资本管理水平;优化内源和外源性的资本构成,降低资本成本。Objective To analyze and elaborate the current situation and credit risk of debt capital investment in public medical institutions using Marx’s theories on public goods and credit and come up with suggestions for public medical institutions to build a reasonable capital structure and credit risk prevention and control mechanism.Methods Extensive social survey was done based on Marxist theory to analyze the capital cost and credit risk of public medical institutions.Results The debt capital stock of surveyed public medical institutions was larger, the cost of capital was remarkably higher, the profit margin lower and the asset liability ratio higher, indicating their ability to deal with credit risks was insufficient.Conclusion The financing approval procedures and risk prevention and control mechanism of public medical institutions have to be improved. A special reserve fund for credit risk should be set up so as to improve solvency and capital management level. Finally, the internal and external capital composition should be optimized to reduce the cost of capital.

关 键 词：马克思共需品理论 马克思信用理论 公立医疗机构 公共产品 信用风险 

分 类 号：R197.32[医药卫生—卫生事业管理] F091.91[医药卫生—公共卫生与预防医学]