资金到位是医院正常运转的根本保证。目前,国营大中型企业出现效益滑坡、资金短缺的局面,不少企业纷纷拖欠职工住院医疗费,这不但制约了医院的发展,同时削弱了企业医院参与市场竞争的实力。本文将对加强企业医院的欠费管理作如下探讨。 (一)企业医院欠费的形成及特点 1.企业医院欠费的形成。随着改革的不断深入,市场竞争日益加剧。由于企业产品不适应市场变化,加之原材料涨价,在经济运行过程中,三角债和资金紧张是困扰企业生产正常进行的突出矛盾。企业将有限的资金首先用于生产和支付职工工资,其次是用于福利费开支。企业管理者认为,企业医 Funding is the basic guarantee for the normal operation of the hospital. At present, the state-owned large and medium-sized enterprises have experienced a decline in efficiency and shortage of funds. Many companies have owed staff medical expenses in arrears, which not only restricts the development of hospitals, but also weakens the strength of hospitals participating in market competition. This article will discuss how to strengthen management of arrears in corporate hospitals as follows. (1) Formation and characteristics of arrears in corporate hospitals 1. Formation of arrears in corporate hospitals. With the continuous deepening of reforms, market competition has intensified. Because the company’s products do not adapt to changes in the market, and the price of raw materials increases, in the course of economic operations, triangular debt and tight funding are the outstanding contradictions that plague the normal production of the company. Companies use limited funds first to produce and pay for their employees, and secondly for welfare expenses. Business managers believe that corporate medical