安徽省县级医院负债现况研究

The cross-sectional investigation of liabilities of county hospitals in Anhui province

目的分析县级医院的负债现况,建立债务化解长效机制,为推动县级医院综合改革创造条件。方法选取与负债情况相关的指标,采用统计学方法和财务分析法,结合抽样调查及专家访谈法,对2010年安徽省县级医院负债情况进行分析。结果安徽省大多数县级医院的负债额度在一定规模内,主要是应付药品款、基建和大型设备购置欠款,资产负债率总体在可控的风险范围内。结论完善补偿机制,建立县级医院的债务化解长效机制。

Objective To analyze the current conditions of liabilities of county hospitals and build the long - term mechanism of lia- bilities resolution, in order to create conditions to promote the comprehensive reform of county hospitals. Methods The indicators related to liabilities were selected. The liability conditions of the provincial county hospitals in 2010 were analyzed by using statistical methods and financial index analysis, combining the sampling survey and expert interview method. Results The liability quota of the majority of county hospitals was in a certain scale, mainly dealing with drug payment, infrastructure and large equipment acquisition debt, based on provincial and sampling investigation data. The ratio of liabilities to assets was overall in the controllable risk. Conclusion The long - term mechanism of liability resolution to county hospitals should been established from improving the compensation mechanism.