医院筹资成本中不可忽视的因素——表外成本.pdfVIP

《申国卫笠经济》第 27 卷第 1 期{总第 299 期) 2∞8 军 1 月 医院筹资成本中不可忽视的因素一一表外成本 郑颗①郭绍帽① 摘 要 筹资成本是医院选择筹资策略需要考虑的」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妥意义，提出医院只有关注筹资成本中不可忽视的因 素一一表外成本，积极寻找降低农外成本的途径，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咯。 关键词筹资成本表外成本降低途径 中图分类号: F 234 文献标识码 :C 文章编号: 1003-0743(2008)01-∞62-02 Outer Tables Cost-A Factor Which Cannot be Overlooked on Hospital Financing Costs/ZHENG Yi吨， GUO Shao-gen// Chinese Health Economics, 2008, 27(1):62-63 Abstract Financing costs is a priority issue which must be taken into consideration by the hospital among the options- of financing strategies.Based on lhe analysis of concept , composition 田ld classification of cost financing , the paper focuses on elaborating the significance of the contenl and research of outer table cost and ils effecl on hospilal funding decisions. It al80 poinl oul that only can the hospital ra?se concem on the out时 table cost , which i8 a factor can not be overlooked on financing cost8 , 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 syslem , will the lowest financing cost of funding. strategy can be really realized. Key words financing costs , table cost ,Iower channels First-authors address Mindong H08pilal, Fujian Province, Ningde, 355000, China 随着医药管理体制、医疗保障制度改革的深入、财政补 风险成本以外的所有筹资成本川。 助弱化和医疗竞争加剧，部分医院的资金短缺已影响到医院 2 表外成本的内涵 正常的运行与发展。为此，医院为了获得最大的社会效益和 经济效益，就必须敢于承担风险，灵活采取负债融资策略，