Defining and analyzing the appropriate scope of liabilities ratio for state-owned hospitals / 中华医院管理杂志

ABSTRACT

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.