宁夏公立医院负债成因及化解对策研究

张桂宏　杨静　王婷

[摘要] 目的 分析寧夏回族自治区县级以上公立医院资产负债水平、负债结构和偿债能力，为化解债务和促进公立医院改革提供科学依据。方法 利用宁夏卫生计生统计网络直报系统2014—2016年的资料，对全自治区县级以上公立医院资产负债情况进行分析并就债偿能力进行评价。结果 宁夏县级以上公立医院整体负债规模呈扩大趋势，负债主要由流动负债和长期负债构成，补偿机制不完善、医院规模几乎无限制扩张、超标准配置设备是负债的主要原因，基本建设和设备购置加大了医院的负债规模，市级以上公立医院流动资产偿还流动负债的能力在降低，但县级医院、市级以上中医院、县级中医院的流动负债偿还能力在提高。结论 加大对市级以上公立医院日常运行支持力度，提高财政对公立医院人员工资保障水平，化解县级医院2016年底以前形成的长期债务，理清政府与公立医院在人事、资产、财务等方面的责权边界与关系。

[关键词] 公立医院；负债成因；化解对策；研究

[中图分类号] R197.32 [文献标识码] A [文章编号] 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