医院筹资成本中不可忽视的因素——表外成本

筹资成本是医院选择筹资策略需要考虑的一个首要问题。通过对筹资成本的概念与构成、分类的分析，重点阐述表外成本内涵与研究表外成本对于医院筹资决策的重要意义，提出医院只有关注筹资成本中不可忽视的因素——表外成本．积极寻找降低表外成本的途径，将表内成本与表外成本完整纳入筹资成本核算体系中，才能实现真正的筹资成本最低化的筹资策略.

Outer Tables Cost-A Factor Which Cannot be Overlooked on Hospital Financing Costs

Financing costs is a priority issue which must be taken into consideration by the hospital among the options of financing strategies.Based on the analysis of concept, composition and classification of cost financing, the paper focuses on elaborating the significance of the content and research of outer table cost and its effect on hospital funding decisions. It also point out that only can the hospital raise concern on the outer table cost, which is a factor can not be overlooked on financing costs, and actively seek the ways to reduce the outer table cost, and then fully integrity the inner and outer table cost into funding cost accounting system, will the lowest financing cost of funding strategy can be really realized.