随着社会主义市场经济的发展和卫生体制改革的不断深入,我国医疗市场逐渐成熟,政府计划调节逐步转向市场调节,医疗市场竞争更加激烈。负债经营作为医院的发展战略,已受到医院管理者和经营者的普遍关注。但是,盲目负债对医院是有害的,如果医院负债不得法,到期无力偿还债务,债台高筑,医院就会陷入困境,面临破产。那么,怎样进行合理地负债经营?负债经营应遵循什么原则?笔者就此谈点粗浅的看法。 With the development of the socialist market economy and the continuous deepening of the reform of the health system, the medical market in our country has gradually matured. The government plans to adjust gradually to market regulation, and the medical market has become more competitive. As a hospital’s development strategy, liability management has received widespread attention from hospital administrators and operators. However, blind liabilities are harmful to the hospital. If the hospital debt is not lawful, it will be unable to repay the debt when it becomes due, and the debt will be high. The hospital will be in trouble and face bankruptcy. Then, how do we reasonably perform business operations? What principles should be followed in the case of debt management? The author will talk about superficial views.