当前的医疗市场竞争激烈,在自有资本相对短缺、国家投入十分有限的情况下,利用外来资本进行负债经营已成为是医院发展的重要途径。本文就医院负债经营面临的主要风险及控制策略进行探讨。医院负债经营的风险主要表现为短期负债风险和长期负债风险。一般情况下,短期负债金额小且 The current medical market is fiercely competitive. With the relative shortage of self-owned capital and limited national investment, the use of external capital for debt management has become an important approach to hospital development. This article discusses the main risks and control strategies facing the hospital’s liability business. The risks of the hospital’s liability business are mainly short-term liability risks and long-term liability risks. Under normal circumstances, the amount of short-term liabilities is small and