【摘要】 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。更多还原

【Abstract】 Objective: Analysis the debt levels,liabilities structure and solvency of the public medical institutions of Shaanxi province at the country-level,provide a scientific basis for hospitals to strengthen management.Methods: Using a muti-stage,stratified,random sampling process and sampling 38 state-owned medical institutions in Shaanxi Province to analyze the debt of the public hospitals.Results: The sizes of the overall liabilities of the public hospitals were expanding between the different regions.The proportion of current liabilities and long-term liabilities is reasonable.Conclusion: The hospital should strengthen the management of financial risk,control public loans,increase investment reasonable,effective control current liabilities and long-term liabilities proportion.更多还原