对医院负债经营偿债能力综合评估模型的探讨

目的：当前医院负债融资经营是较为普遍的现象，负债同时必然伴随着一定的偿还风险，本文旨在了解医院负债融资状况和风险程度，探索综合评估医院偿债能力的有效方法。方法：选择北京地区有代表性的20所三级综合医院为调查对象，由专家确定主要指标和影响因素，收集分析其2003年的债务数据，尝试运用主成分分析法和聚类分析法构造评价函数模型，综合评估医院偿债能力。结果：通过SPSS统计软件对有关数据进行处理，计算出各所医院偿债能力的综合得分，其排名与实际情况较为一致，显示该模型有较好的区分度。结论：与单项指标分析相比，主成分分析法与聚类分析法结合运用，能够包含样本的主要信息，灵敏地区分出医院偿债能力的强弱，使错综复杂的问题变得易于研究和分析，是评价医院偿债能力一种有效手段。

Discussion on Synthetic Evaluation Model of Ability of Hospital Debt-paying

s:Objective: Liability is very common in management of hospital. Hospital faces risk on debt-paying. To analyze extent of risk on hospital liabilities and find preferable methods to evaluate debt-paying ability. Methods: Lots of information about 20 hospitals in Beijing was selected for the survey and data was collected by applying quantitative study. Results:After the calculation of statistic software (SPSS10.0), synthetic score of 20 hospitals were gained. The results, by combining main component analysis and clustering analysis, are consistent with the fact. Conclusion: Contracting to the method of simple index analyzing, main component analysis model can include more information, which enhances the efficiency of data process and guarantee the veracity. It is a practical and effective way of assessing the debt-paying ability.