广西公立医院负债情况分析

Debt Analysis of Public Hospitals in Guangxi

目的:分析广西公立医院负债情况及成因,为促进医院高质量发展提供参考。方法:基于2019—2022年384家公立医院财务年报数据,采用Excel软件进行统计分析。结果:2019—2022年广西公立医院资产和负债规模持续上升,负债增长速度快于资产,资产构成以非流动资产为主,负债以流动负债为主;资产负债率持续上升并接近50%的警界线,流动比率偏低;规模扩张过快、医疗服务价格调整滞后和财政投入不足是导致公立医院债务负担加重的主要原因。结论:广西公立医院资产与负债结构失调,医疗亏损持续扩大,存在债务风险,应严禁医院举债建设,优化医疗资源规划布局,完善财政补助政策,建立医疗服务价格动态调整机制,提高医院运营管理水平。

Objective To investigate the debt situation and causes of public hospitals in Guangxi,and to provide reference for promoting the high-quality development of hospitals.Methods Based on the financial annual report data of 384 public hospitals in Guangxi from 2019 to 2022,statistical analysis was carried out using Excel software.Results From 2019 to 2022,the scale of assets and liabilities of public hospitals in Guangxi continued to rise,and liabilities grew faster than assets.The composition of assets was dominated by non-current assets,and liabilities were dominated by current liabilities.The asset-liability ratio continued to rise and was close to the 50%warning line,and the current ratio was low.The main reasons for the increasing debt burden of public hospitals were excessive scale expansion,lagging adjustment of medical service prices,and insufficient financial input.Conclusion The structure of assets and liabilities of public hospitals in Guangxi is out of proportion,and medical losses continue to expand.There is a debt risk.It is suggested to be strictly prohibited for hospitals to borrow money for construction,optimize the planning and layout of medical resources,improve financial subsidy policies,establish a dynamic adjustment mechanism for medical service prices,and improve the level of operation management of public hospitals.