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随着医院营利性经营方式的逐渐放开,企业投资医院的热潮逐渐兴起,且2000年初放开时的大型营利性医院已经陆续完成基建,正逐渐脱离业务过渡期和成长期,进入到正常经营的阶段。但是,本文分析医院的经营过程中,主营业务较容易被投资行为掩盖主营业务收入,出现较大程度的财务危机。这种危机状态可能影响到医院的金融授信,对医院的经营影响较大。本文提出了两个方向的解决方案,其一是成立相同投资人的与医院并列的资产管理公司,通过金融租赁的方式清理医院财务报表中的影响因素;其二是通过会计工具直接调整医院财务报表。
With the gradual liberalization of the hospital’s profit-making management mode, the upsurge in the investment of hospitals has gradually started. At the beginning of 2000, the large-scale for-profit hospitals that opened when the hospital started to gradually complete infrastructure construction are gradually separating themselves from the transitional and growth phases of business and entering into normal operation The stage. However, in the analysis of the operation of the hospital in this article, the main business is more likely to be overshadowed by investment behavior of the main business income, a greater degree of financial crisis. This crisis may affect the hospital’s financial credit, a greater impact on the hospital’s operations. This paper presents two solutions, one is the establishment of the same investor and the hospital side by side asset management company, through financial leasing way to clean up the hospital financial statements of the influencing factors; the second is through the accounting tools to directly adjust the hospital finance Report.