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目前,医疗市场供需矛盾日益突出,为了缓解病人看病难这一矛盾,医院积极地向银行筹借资金,以扩大接诊及治疗能力。如何准确评价医院的负债能力,合理利用外部资金来增强医院的服务能力,已经成为各级医院需要解决的重要课题。通过对医院资产负债率、现金利息保障倍数等指标的深入分析,系统、客观地评价医院真实的负债能力,旨在为医院投融资决策提供合理的依据。
At present, the contradiction between supply and demand in the medical market has become increasingly prominent. In order to alleviate the contradiction between the difficulty of seeing the patients, the hospital actively borrowed funds from the banks to expand the capacity of admissions and treatment. How to accurately evaluate the hospital’s debt ability and rationally use external funds to enhance the hospital’s service ability has become an important issue to be solved at all levels of hospitals. Through an in-depth analysis of such indicators as asset-liability ratio and cash interest coverage, the hospital objectively evaluates the real liability capability of the hospital and aims to provide a reasonable basis for the hospital’s investment and financing decisions.