中文摘要：

目的：通过分析遵义市15所县级公立医院2007—2011年经济运行状况,发现其存在的问题,并提出政策建议。方法：收集15家县级公立医院的相关数据,采用统计描述的方法研究其运行现状。结果：遵义市县级公立医院总体经济运行较平稳,创收能力、偿债能力较低,发展潜力较大。结论：样本医院存在债务负担较重、资金使用效率低和成本核算不深入等问题,提出了控制负债规模、加强内部管理和实行成本核算等政策建议。

英文摘要：

Objective： Through the analysis of economic running situation of 15 county level hospitals from 2007 to 2011 in Zunyi, clarify the existed problems and propose the policy suggestions. Methods： Collect related data of these hospitals from 2007 to 2011, and dissect the current situation by using the statistical descriptive method. Results： Tile general economic running of county level hospitals in Zunyi is stable, while the ability of gaining profits and the debt paying is low. Thus the development potential is huge. Conclusion： To solve the problem of heavy debt burden, low efficiency of fund utilizing, and in-depth of cost accounting of Zunyi county-level hospitals; it was proposed that the debt＇s scale of the hospitals should be controlled, internal management should be strengthened, and full cost accounting should be implemented.