山东省县级公立医院固定资产扩张与债务融资分析

Expansion in fixed assets and debt financing analysis of county public hospital in Shandong province

目的 :了解2006—2012年山东省县级公立医院固定资产扩张以及债务融资情况。方法 :定性与定量、描述分析与对比分析等方法。结果 :2006—2012年县级公立医院扩张的固定资产经济效益良好,但也出现了检查费用过快增长,同时发现扩张的筹资中政府投入较低,银行借款较高,且长期偿债能力逐年降低。结论 :细化政府的投资责任;加强县级公立医院债务管理的意识;调节大型医用设备的配置及使用规范。

Objective：To understand expansion in fixed assets and debt financing of county public hospital from 2006 to 2010 in Shandong province. Methods：Qualitative and quantitative,descriptive analysis and comparison analysis were used. Results：During 2006-2012,expansion of fixed assets had good economic returns,but there had been rapid growth in inspection fees. It was also found that government funding was relatively lower in the financing expansion while bank borrowings were higher and long-term solvency decreased year by year. Conclusion：It is suggested to refine responsibility of government investment,strengthen awareness of the county＆#39;s public hospital debt management as well as adjust the configuration and use of large-scale medical equipment.