【摘要】 目的:了解江西省城市公立医院负债情况。方法:采用定性和定量分析、描述分析以及对比分析等方法,分析城市公立医院负债增加的动因、变化情况。结果:公立医院为满足百姓不断增长的医疗和服务需求,举债基建和购买设备,加之财政投入不足,造成城市公立医院负债水平持续上升。结论:各级财政应加大对公立医院基建、设备等资本性支出投入,严格控制公立医院举债行为,与当前公立医院改革实施取消药品加成、建立符合医疗行业特点的人事薪酬制度等措施同步加快对公立医院债务化解,促使公立医院债务风险控制在合理范围内。更多还原

【Abstract】 Objective:To understand the liability situation of urban public hospitals in Jiangxi.Methods:Qualitative and quantitative analysis,descriptive analysis and comparative analysis were used to analyze the causes and changes of urban public hospitals’ debt increase.Results:To meet the increasing demand for health diagnosis and services,debt infrastructure and the purchase of equipment coupled with inadequate financial investment were performed in public hospitals,which resulted in the sustainably increasing of liabilities level in urban public hospitals.Conclusion:Governments at all levels should increase the capital expenditure of hospital construction and equipment investment,strictly control the public hospital debt behavior,the implementation of the reform of public hospitals canceled drug addition,establishing the characteristics of the medical industry personnel salary system and other measures to resolve the synchronous speed of public hospital debt and prompt public hospital debt risk control in the reasonable scope.更多还原