湖北省综合医院偿债能力分析

Study on Debt Paying Ability of General Hospital in Hubei Province

目的:了解湖北省2007年到2010年4年间的综合医院偿债能力情况。方法:采用定性与定量、描述性分析与对比分析的方法,研究偿债能力的现状及变化发展趋势。结果:湖北省综合性医院的负债水平偏高,短期偿债能力发展良好,长期偿债能力陷入困境。结论:应该适当控制负债资产,提高流动资金利用率并提示固定资产的收益能力,以提高整体偿债水平,促进综合医院的可持续发展。

Objective： To understand general hospital debt paying ability from 2007 to 2009 in Hubei Province.Methods： Using quantitative and qualitative analysis,as well as descriptive and comparative methods,to study the status and development trend of debt paying ability.Results： General hospital has high debt level.The short-term debt paying ability develops well,but the long-term one gets into trouble.Conclusion： The general hospital should properly control the liabilities,improve the utilization rate of liquidity,and strengthen the profitability of fixed assets to improve the whole level of debt paying ability and at last promote the sustainable development of the general hospital.