公立医院的融资方式研究-财务管理专业论文.docx

摘要 摘要 I I 摘 要 随着我国医疗卫生体制改革进程，公立医院的运营管理逐步向市场化发展， 为了提升竞争力，努力发展自身建设，其资金需求不断加大。由于政府的拨款 数额不足，公立医院普遍面临资金短缺的问题。为了适应不断变化的市场，公 立医院融资采用市场融资方式成了必然趋势。如何合理地拓宽融资渠道、有效 地提高筹资能力、解决公立医院发展中的资金瓶颈问题，是当前公立医院亟待 解决的难题，也是公立医院在市场竞争中生存与发展的关键环节。因此，本文 研究我国公立医院的创新融资方式具有一定的理论价值和实践意义。 本文主要探讨公立医院的融资方式，并从理论上构建了适合于我国公立医 院的创新融资方式。本文的研究思路是：首先，通过对公立医院内外部环境、 国家融资政策及国内外公立医院融资方式和来源的对比分析，发现我国公立医 院的融资现状仍存在较多问题；其次，通过借鉴发达国家和地区公立医院的融 资模式，结合我国融资政策，从融资的资金来源入手，按是否改变公立医院的 产权关系区分，构建适合于我国公立医院的创新融资方式。不改变公立医院产 权关系的融资方式则包含 PPP、BOT、外国政府贷款、免税债券及社会捐赠抵免 等，改变公立医院产权关系的融资方式包含股权融资和合作式融资；再次，本 文以 QY 医院融资为研究背景进行案例分析，从实践上论证了本文提出的我国公 立医院创新融资方式的可行性。经研究发现，QY 医院的建设项目融资可采用 PPP 和 BOT 模式，而日常运营融资可通过外国政府贷款、药品管理商业化合作、 区域医疗合作联盟、社会捐赠等方式筹集；最后，基于前述研究，得出本文主 要的研究结论，并指出进一步的研究方向。 关键词：公立医院 融资方式 财政融资 社会融资 华侨大 华侨大学硕士学位论文 II II Abstract As the process of Chinas medical and health system reform, the operation and management of public hospitals have gradually developed to market, in order to enhance competitiveness, efforts to develop its own construction, increasing its funding needs. Due to insufficient amount of government funding, public hospitals are generally facing with shortage of funds. In order to adapt to the changing market, public hospitals which adopt market financing have been inevitable trend. How to properly broaden the financing channels, effectively improve the ability to raise funds, and how to solve the funding of public hospitals in the development of bottlenecks, are currently pressing problem in public hospitals, and public hospitals is the survival and development of the key aspects of competition in the market. Therefore, this study innovative financing of public hospitals has some theoretical value and practical significance. This paper mainly discusses the financing methods of the public hospital in our country, and builds the innovative financing methods of the public hospital in theory. Research ideas of this paper is: first of all, through to contrast and analysis the internal and external environment on public hospital, na