深化医改下公立医院债务风险防范与控制研究

Research on Liability Risk Prevention and Control of Public Hospitals

负债运营在一定程度上缓解了公立医院的资金压力,发挥了财务杠杆作用,但也为医院的可持续发展带来了较大的风险。本文构建了公立医院负债风险评价指标体系,对2016年—2018年辽宁省三级以上公立医院的债务风险进行分析和评价,从政府层面和医院层面提出了公立医院债务风险防范与控制对策。

Operation in liability plays a positive role in the development of public hospitals.However,the passive effect of operation in liability has emerged prominently in the current situation of deepening medical reform.This paper builds a system,and analyzes the risks of public hospitals in Liaoning from 2016 to 2018.In this paper,the measures to dissolve liabilities is sought on the government level and on the hospital level.Conjoint efforts should be made so that the liabilities can be dissolved systematically and the operation risk of public hospitals can be reduced radically.