国有医院负债率合理范围的界定与分析

近年来，我国国有医疗机构的负债问题逐渐受到各级部门的重视，并成为政府部门和医院管理者关注的热点。准确把握医院负债的规模和界定医院负债率合理范围是当前医院实现高起点、超常规、快节奏可持续发展的迫切任务。文章在分析有关财务理论基础上，结合我国医疗市场现状和国有医院特点，对某地区医院的负债率进行个案分析，以探讨医院合理负债率范围和负债规模。

Defining and analyzing the appropriate scope of liabilities ratio for state-owned hospitals

In recent years, the issue of liabilities in state-owned medical institutions in China has come to the attention of departments at different levels and has become one of the top concerns of various government departments and hospital administrators. Defining the appropriate scope of liabilities ratio for hospitals has become an urgent task in ensuring their unconventional and sustainable development from a high starting point and at a fast pace. On the basis of relevant financial theories and in light of the current situation of the domestic medical market and characteristics of state-owned hospitals, the paper makes a case study of the liabilities ratio of hospitals in a certain region so as to explore the appropriate scope of liabilities ratio and the scale of liabilities for hospitals.