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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: To analyze the asset-liability level, debt structure and debt-service ability of county-level public medical institutions in Shaanxi Province, and provide scientific basis for the hospital to strengthen the management. Methods: By multistage stratified random cluster sampling method, county hospitals And 18 Chinese medicine hospitals as the research object, and analyzed the liabilities of the selected subjects. Results: The scale of the total liabilities of public medical institutions was continuously expanding, the level of liabilities in different regions was quite different, and the level of debt in the county-level public medical institutions in Shaanxi Province The proportion of current liabilities and long-term liabilities was basically reasonable; Conclusion: To strengthen the control and management of financial risks, strictly control the scale of liabilities, reasonably increase financial input, and maintain control of current liabilities and long-term liabilities at a reasonable level.