我国公立医院资产负债问题与对策

Problems and Countermeasures of Assets and Liabilities of Chinese Public Hospitals

我国公立医院无论从规模还是从服务患者数量来说在我国医院中占比均较高,为更好地履行职能,公立医院需要有持续的资金来源、合理的负债结构、规范的负债管理。本研究利用2019年《全国卫生健康财务年报》已有数据,描述统计全国公立医院总体资产负债情况,探讨公立医院负债管理中存在的一些问题。通过加强公立医院借款管理、确定合理的应付账款账期、建立负债预警机制、进一步规范完善报表数据、严格落实医疗服务卫生规划、精准制定政府投入政策、建立实地调研机制等措施,进一步优化公立医院负债管理。

Both in terms of scale and the number of patients served,the proportion of Chinese public hospitals is high.In order to better perform their functions,public hospitals need to have a continuous source of funds,reasonable liabilities structure and standardized liabilities management.Based on the data available in the 2019 Annual Report of National Health Finance,it describes and calculates the overall assets and liabilities of public hospitals in China,and discusses some problems existing in the liabilities management of public hospitals.The liabilities management of public hospitals is further optimized by strengthening the loan management of public hospitals,determining the reasonable account payable period,establishing the liabilities early warning mechanism,further standardizing and improving the statement data,strictly implementing the medical service and health planning,accurately formulating the government investment policy,establishing the field research mechanism and other measures.