基于会计角度下公立医院经济运营的分析

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摘要公立医院由于其公益性，经济运营常常会被忽略。本文从分析公立医院的特点出发，分析了公立医院运营必须坚持的原则及公立医院目前的运营现状。由于公立医院自身的普遍性、非盈利性及平等性的特点，导致目前公立医院经营体系不够健全，无法实现资金在不依赖外部资金流入情况下的正常运转。本文探讨了在目前公立医院运营背景下，通过构筑公立医院经济运营情况的分析框架，来构筑一个能长久独立发展，且不改公立医院公益本质的运营系统。该运营情况分析框架评估的项目主要包括医院的基本情况及效益、偿债及运营能力、收益和发展能力三个方面内容，最终实现将科学的评估结果作为医院下一步战略改良的基础。本文还着重分析了会计对医院总体管理的作用，改变公立医院会计仅承担记账职责的现状。最后从会计角度下对公立医院的经济运营提出建议。

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	刘笑琪刘丽华

关键词 ：会计, 公立医院, 经济运营

Abstract：The economic operation of public hospitals is often overlooked because of their public welfare. Based on the analysis of the characteristics of public hospitals, this paper analyzes the principles that must be adhered to in the operation of public hospitals and the current status of public hospitals. Due to the characteristics of universality, equality and nonprofit public hospitals themselves, leading to the current management system of public hospitals is not perfect, can not realize the normal operation of the funds without dependence on external capital inflows circumstances. This paper discusses the current public hospitals operating under the background, through the analysis of framework architecture of economic operation of public hospitals, to build a long-term independent development, and do not change the operation system of public welfare nature of public hospitals. The operational analysis framework of the project mainly includes the evaluation framework of hospital's basic situation and benefits, debt and operating capacity, profitability and growth ability of the three aspects, realizing the scientific evaluation results as a basis for the hospital the next strategy improved. This paper also analyzes the function of accounting to the general management of hospital, and changes the status of accounting responsibility only in public hospital accounting. Finally, from the accounting point of view, the economic operation of public hospitals is suggested.

Key words： Accounting Public hospitals Economic operations

引用本文:

刘笑琪刘丽华. 基于会计角度下公立医院经济运营的分析[J]. 中国医药导报, 2017, 14(22): 158-161.
LIU Xiaoqi LIU Lihua. Analysis of economic operation of public hospitals based on accounting. 中国医药导报, 2017, 14(22): 158-161.

链接本文:

http://www.yiyaodaobao.com.cn/CN/ 或 http://www.yiyaodaobao.com.cn/CN/Y2017/V14/I22/158

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