医院资产负债表比较静态地对医院在某一段规定的时间内进行医院全部资产和全部负债的进行数据体现,构成了医院基本财务框架,有利于研究医院的整体资产状况,但是在医院的资产负债表中出现了很多不足,不利于医院的融资决策,因此,需要了解医院资产负债表的局限性,从根本上解决问题,降低其对融资决策的影响。本文首先分析医院资产负债表所存在的局限性,说明这种局限性对医院融资所产生的影响,来完善医院的融资决策。 The hospital balance sheet relatively statically reflects the hospital’s data on the total assets and total liabilities of the hospital within a certain period of time, which forms the basic financial framework of the hospital. It is conducive to studying the overall assets of the hospital, but the assets and liabilities of the hospital There are many deficiencies in the table, which is not conducive to hospital financing decisions. Therefore, we need to understand the limitations of the hospital balance sheet, fundamentally solve the problem and reduce its impact on financing decisions. This article first analyzes the limitations of the hospital’s balance sheet, and illustrates the impact of this limitation on the financing of hospitals to improve the hospital’s financing decision-making.