基本药物政策对乡镇卫生院短期偿债能力的影响

The Influence of Essential Drug Policies on the Short-Term Debt Paying Ability of Township Health Centers

目的:通过对乡镇卫生院短期偿债能力的分析探究基本药物政策的实施对乡镇卫生院经营发展的影响。方法:运用经济学理论和财务分析方法对乡镇卫生院的偿债能力进行分析。结果:实施基本药物政策后,乡镇卫生院流动比率和速动比率均呈下降趋势,短期偿债能力明显下降。结论:基本药物政策所导致的药品库存量下降是卫生院流动资产下降的主要原因之一;基本药物政策的实施对乡镇卫生院的资产结构产生了重要影响。

Objective： To explore the influence of essential drug policies on the economic management development of township health care through the analysis of short-term debt paying ability of the township health centers. Methods： To analyze the debt paying ability of township health care by economic theory and finance analysis method. Results： Since the implement of essential drug policy, the liquidity ratio and quick ratio has been shown decreasing trend in township health care, and the short-term debt paying ability decreased obviously. Conclusion： The reduction of medical stocks resulting from the implement of essential drug policies is one of the main reasons that the liquid assets decrease in the township health centers, and the asset structure is being readjusted with the implement of essential drugs policy in the township health centers.