張桂宏　楊靜　王婷

[摘要] 目的 分析寧夏回族自治區(qū)縣級以上公立醫(yī)院資產(chǎn)負(fù)債水平、負(fù)債結(jié)構(gòu)和償債能力，為化解債務(wù)和促進(jìn)公立醫(yī)院改革提供科學(xué)依據(jù)。方法 利用寧夏衛(wèi)生計生統(tǒng)計網(wǎng)絡(luò)直報系統(tǒng)2014—2016年的資料，對全自治區(qū)縣級以上公立醫(yī)院資產(chǎn)負(fù)債情況進(jìn)行分析并就債償能力進(jìn)行評價。結(jié)果 寧夏縣級以上公立醫(yī)院整體負(fù)債規(guī)模呈擴大趨勢，負(fù)債主要由流動負(fù)債和長期負(fù)債構(gòu)成，補償機制不完善、醫(yī)院規(guī)模幾乎無限制擴張、超標(biāo)準(zhǔn)配置設(shè)備是負(fù)債的主要原因，基本建設(shè)和設(shè)備購置加大了醫(yī)院的負(fù)債規(guī)模，市級以上公立醫(yī)院流動資產(chǎn)償還流動負(fù)債的能力在降低，但縣級醫(yī)院、市級以上中醫(yī)院、縣級中醫(yī)院的流動負(fù)債償還能力在提高。結(jié)論 加大對市級以上公立醫(yī)院日常運行支持力度，提高財政對公立醫(yī)院人員工資保障水平，化解縣級醫(yī)院2016年底以前形成的長期債務(wù)，理清政府與公立醫(yī)院在人事、資產(chǎn)、財務(wù)等方面的責(zé)權(quán)邊界與關(guān)系。

[關(guān)鍵詞] 公立醫(yī)院；負(fù)債成因；化解對策；研究

[中圖分類號] R197.32 [文獻(xiàn)標(biāo)識碼] A [文章編號] 1672-5654（2018）10（c）-0006-03

Study on Liability Cause and Countermeasures of the Public Hospital in Ningxia

ZHANG Gui-hong， YANG Jing， WANG Ting

Information Center， Ningxia Hui Autonomous Region Health and Family Planning Commission， Yinchuan， Ningxia， 750004 China

[Abstract] Objective To analyze the Level of assets and liabilities， Liability structure and debt service ability thus providing scientific basis for dissolving debts and promoting the reform of the public hospital above the county level in the Ningxia Hui Autonomous Region. Methods The assets and liabilities in the public hospital above the county level in the Ningxia Hui Autonomous Region were analyzed and the debt service ability was evaluated according to the data from 2014 to 2016 in the Ningxia health counting network direct reporting system. Results The holistic debt scale in the public hospital above the county level in Ningxia showed an increasing trend， and the debt was mainly composed of the current liabilities and long liabilities， and the major causes of liabilities included the imperfect reimbursement mechanism， unrestricted expansion of the hospital size and ovet-standard configuration， and the basic construction and equipment purchasing increased the hospital liability size， and the ability to pay the current liabilities in the public hospital above the city level decreased， but the ability to pay the current liabilities in county-level hospital， hospital of TCM above the city level and hospital of TCM in the county level increased. Conclusion We should increase the daily operation support force in the public hospital above the city level， improve the guarantee level of the finance to the salary of the staff in the public hospital， solve the long-term debt formed at the end of 2016 in the county-level hospital， and make clear the boundary of rights and obligations and correlation between the government and the public hospitals in the aspects of personnel， asset and finance.

[Key words] Public hospital； Cause of liability； Countermeasure； Study