随着国外医疗体制改革的不断深入,医院发放债券已经是司空见惯的事情。通过发行债券或股票融资更是非盈利性医院或部分盈利性医院募集资金的主要方式之一。但总地来说,医院债券持有者和债权人在检查非盈利性医院的财务报表时十分苛刻,并要求察看多项财务指标。虽然,中国的医院鲜有上市之说,但了解国外医院在改善财务状况、妥善应对债券持有者时所采取的方法,对国内医院日后发展多少有些借鉴作用。《医界领袖》(Healthleaders)的专栏 With the continuous deepening of foreign medical system reform, it is common for hospitals to issue bonds. Financing through issuing bonds or stocks is one of the main ways to raise funds for non-profit hospitals or some for-profit hospitals. But generally speaking, hospital bondholders and creditors are very demanding when checking the financial statements of non-profit hospitals, and they are required to look at a number of financial indicators. Although Chinese hospitals are rarely listed, it is helpful to understand how foreign hospitals can improve their financial status and properly deal with bondholders. “Healthleaders” column