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近年来,我国国有医疗机构的负债问题逐渐受到各级部门的重视,并成为政府部门和医院管理者关注的热点。准确把握医院负债的规模和界定医院负债率合理范围是当前医院实现高起点、超常规、快节奏可持续发展的迫切任务。文章在分析有关财务理论基础上,结合我国医疗市场现状和国有医院特点,对某地区医院的负债率进行个案分析,以探讨医院合理负债率范围和负债规模。
In recent years, the debt problem of China’s state-owned medical institutions has gradually been taken seriously by all levels of departments, and has become a hot spot for government departments and hospital administrators. Accurately grasping the scale of hospital liabilities and defining the reasonable range of hospital debt ratios are the urgent tasks for hospitals to achieve a high starting point, extraordinary routine, and fast-paced sustainable development. Based on the analysis of related financial theories, combining the current status of China’s medical market and the characteristics of state-owned hospitals, the article analyzes the liability ratio of hospitals in a certain region to discuss the range of hospital liabilities and liabilities.