摘要
具有社会公益福利性质的医院为了规避市场风险进行负债经营,有其行业的特点。负债经营可以扩大医院经营规模,增强在医疗市场的竞争能力,减轻通货膨胀的损失,获得财务杠杆效益;但同时,也增加了医院的财务风险。医院要树立风险意识,建立有效的风险防范机制,保持合理的资产负债比率,制定出合理负债计划。
Public benefit hospitals operate with liability, in order to avoid marketing risk and it has its own professional characteristic.To operate with liability can enlarge its scale, strengthen competitive capability on medical market, relieve the loss caused by inflation and earn benefits of financial lever; But at the same time, italso increases financial risk for the hospital. So. hospitals should have risk awareness fully, establish effeetivepreventive mechanism, keep up with a rational Liabilities Ratio and make a reasonable liability plan.
出处
《中国医院管理》
北大核心
2006年第1期42-43,共2页
Chinese Hospital Management
关键词
医院
负债经营
风险控制
hospital operation with liability, risk control
