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医院合理负债经营有利于医院发展。通过对医院负债经营存在财务风险原因分析,提出防范医院负债经营财务风险可行对策:主管部门要发挥政府的宏观管理与监管职能,加强医院项目货款的论证与审批、试行医院财务业绩信息发布制度;医院自身应提高科学决策水平、进行项目投资论证,实行稳健融资策略、坚持适度负债经营,建立风险预警机制、全程监控风险变化。
Hospital reasonable liability management is conducive to hospital development. Through the analysis of the reasons for the existence of financial risk in the hospital debt management, this paper puts forward the feasible countermeasures to prevent the financial risk of the hospital debt management: the competent department should give full play to the government’s macro management and supervision functions, strengthen the proof and approval of the hospital project payment and try out the release system of hospital financial performance information; The hospital itself should raise the level of scientific decision-making, conduct project investment argumentation, implement prudent financing strategy, insist on moderate debt management, establish risk early warning mechanism and monitor the risk change throughout.