CAJ | 학술논문

目的：分析山东省医改前后县级综合医院资产负债情况，为医院发展提供合理方案。方法：从2008-2012年山东省卫生财务年报数据库中提取县级综合医院的相关数据，采用定量与定性分析、对比分析等方法，对山东省东、中、西部三个地区的县级综合医院负债情况进行分析。结果：山东省县级综合医院负债规模有扩大趋势，地区之间负债水平有较大差异，医院短期偿债能力向良性趋势发展，长期偿债能力变弱。结论：严格控制负债规模，建立预警机制，继续落实政府的财政补助政策，多种渠道拓宽医院融资。
목적：분석산동성의개전후현급종합의원자산부채정황，위의원발전제공합리방안。방법：종2008-2012년산동성위생재무년보수거고중제취현급종합의원적상관수거，채용정량여정성분석、대비분석등방법，대산동성동、중、서부삼개지구적현급종합의원부채정황진행분석。결과：산동성현급종합의원부채규모유확대추세，지구지간부채수평유교대차이，의원단기상채능력향량성추세발전，장기상채능력변약。결론：엄격공제부채규모，건립예경궤제，계속락실정부적재정보조정책，다충거도탁관의원융자。
To analyze the liability status of county-level general hospitals in Shandong before and after medical reform , provide reasonable solutions for hospital development. Methods: Extract the relevant data from annual health financial report of Shandong, using quantitative analysis, qualitative analysis and comparative analysis to study the liability status of county-level general hospitals in eastern, central and western regions of Shandong. Results: The scale of the overall liabilities of the county general hospitals was expanding. There were large differences among regions. The short-term debt repaying ability developed well , but the long-term repaying ability became weak. Conclusion: The hospitals should strictly control the liability scale, establish early warning mechanism, continue to implement the policy of financial assistance and use multiple-channels to broaden the hospital financing.