医院负债能力剖析

Exploration of Hospital Liability Ability

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,medical market supply and demand of the contradictions are becoming increasingly prominent.Hospitals have to borrow money from banks to improve the hospital to enlarge the receiving capacity of the patients.It is believed that,how accurate assessment the debt capacity of the hospital and the capacity of rational use of external resources to enhance the hospital services is the important issue which hospitals in every level should face.Through in-depth analysis of the liability ratio and cash interest rates,and through evaluating objectively and systematically in assessing the liability for the hospital,reasonable grounds for the financing policy should be provided.