摘要
目的:分析陕西省县级公立医疗机构资产负债水平、负债结构和偿债能力,为医院加强经营管理提供科学依据;方法:采用多阶段分层随机整群抽样方法,选取20个县的县医院和18所中医院作为调查研究对象,对所选取研究对象进行负债分析;结果:公立医疗机构的总体负债规模呈不断扩大趋势,地区之间负债水平差异较大,陕西省县级公立医疗机构的流动负债和长期负债所占比例基本合理;结论:加强财务风险的控制管理,严格控制负债规模,合理地增加财政投入,保持控制流动负债和长期负债在一个合理水平。
Objective： Analysis the debt levels, liabilities structure and solvency of the public medical institutions of Shaanxi province at the eountry-level, provide a scientific basis for hospitals to strengthen management. Methods： Using a muff-stage, stratified, random sampling process and sampling 38 state-owned medical institutions in Shaanxi Province to analyze the debt of the public hospitals, Results： The sizes of the overall liabilities of the public, hospitals were expanding between the different regions. The proportion of current liabilities and long-term liabilities is reasonable. Conclusion： The hospital should strengthen the management of financial risk, control public loans, increase investment reasonable, effective control cun＇ent liabilities and tong-term liabilities proportion.
出处
《中国卫生经济》
北大核心
2012年第10期65-67,共3页
Chinese Health Economics
基金
科技部"十一五"科技支撑计划重点项目(2008BAI65B19)
关键词
县级公立医院
负债水平
负债结构
偿债能力
陕西
public hospitals
the level of liabilities
the debt structure
solvency
Shaanxi
