China’s medical services are scarce social resources.Whether from the perspective of the proportion of licensed doctors and population,or from the perspective of the scale of the medical industry accounting for GDP,the innovation ability of medical services,China’s medical resources are scarce but indispensable important resources.In 2017,China comprehensively launched the comprehensive reform of public hospitals,an important sign of which is the abolition of drug markup.This reform measure directly led to the transformation of the income sources of hospitals from three channels to two channels in the past.On the one hand,in order to provide better social medical services,the scale of public hospitals in China has been blindly expanded;On the other hand,the channels of income sources have decreased and the government financial investment has decreased in recent years.In addition,the financing channels of public hospitals are relatively single,the internal management is not standardized,and the efficiency of fund use is low,which has led to a series of debt problems in public hospitals in China.The debt problem of public hospitals has gradually become an operational crisis(debt risk)in the process of development.This thesis takes "Research on the debt risk of county-level public hospitals and its countermeasures" as the research theme.First of all,with the help of public finance theory,pecking order financing theory and balance theory,starting from the growth of the debt scale and debt volume of county-level public hospitals in China,it analyzes the current situation and existing problems of the debt of county-level public hospitals in China,and believes that the problems leading to the debt of county-level public hospitals lie in: 1.The debt scale is relatively large;2.The debt structure is not very reasonable;3.The ability to repay debts is relatively weak.Secondly,based on the statistical data in the China Health Statistics Yearbook over the years and the field survey of a county-level public hospital(2)in Hunan Province and a county-level public hospital(1)in Jiangxi Province,this thesis analyzes the reasons for the formation of the debt risk of county-level public hospitals in China,and concludes that there are four main reasons for the formation of the debt risk of county-level public hospitals in China: first,insufficient government financial investment;The second is blind expansion of hospital scale;Third,the financing channel is relatively single;Fourth,the internal management level is low.Finally,based on the analysis of the existing problems and causes,this thesis puts forward corresponding countermeasures to resolve the debt risk of county-level public hospitals in China: first,strengthen the government responsibility and increase financial support;Second,give full play to the supervision function and strictly control the scale of liabilities;Third,optimize the financing environment and expand external financing channels;Fourth,strengthen internal management and establish risk assessment mechanism. |