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目的:分析医改背景下山东省县级中医医院资产负债情况,为中医医院发展规划提供科学依据。方法:从2008—2012年山东省卫生财务年报数据库中提取县级中医医院的相关数据资料,采用对比分析、定量与定性分析等方法,对山东省东、中、西部三个地区的县级中医医院负债情况进行分析。结果:山东省县级中医医院负债规模有扩大趋势,地区之间负债水平有较大差异,中医医院短期偿债能力向良性趋势发展,长期偿债能力变弱。结论:严格控制负债规模,建立预警机制,继续落实对中医药的扶持政策,多种渠道拓宽中医医院融资。
OBJECTIVE: To analyze the assets and liabilities of county-level Chinese medicine hospitals in Shandong Province under medical reform and to provide a scientific basis for the development planning of Chinese medicine hospitals. Methods: The relevant data of county-level Chinese medicine hospitals were extracted from the annual financial reports of Shandong Province from 2008 to 2012. By using the methods of comparative analysis, quantitative and qualitative analysis, the data of county-level Chinese medicine in three regions of eastern, central and western Shandong Province Hospital debt situation analysis. Results: The debt scale of county-level TCM hospitals in Shandong Province has been expanding. There is a big difference in the level of liabilities among regions. The short-term solvency of TCM hospitals has developed towards a benign trend and its long-term solvency has weakened. Conclusion: Strict control of debt scale, establishment of early warning mechanism, continued implementation of policies supporting Chinese medicine, and diversified channels to broaden financing of TCM hospitals.