| 摘要: |
| 在借鉴公司现有持有相关研究的基础上，结合我国公立医院实际情况，构建实证模型，以B地区171家二级医院和三级医院2006—2009年数据验证。实证结果表明：公立医院并不像感性认识的那样不重视财务管理，就现金管理来说，医院积极进行现金管理，对其现金持有量进行动态调整，以实现目标现金持有额。以现金持有量满足日常运营的时间判断，公立医院现金持有水平是合理的。 |
| 关键词: 公立医院 现金持有量 现金管理 |
| DOI： |
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| 基金项目: |
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| Evaluation on the Cash Holding Level of Public Hospitals |
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| Abstract: |
| Based on relevant research on cash holding situation in the company and combined with the practical situation of public hospitals in China，empirical model is constructed.171 public hospitals over the period of 2006—2009 in B district are investigated.The result shows that public hospitals focus on financial management.As referring to cashing management，the hospital manages cashes actively，and adjusts cash holing amount dramatically to hold right cash amount.From the amount of cash holding satisfying the duration of daily work，the cash holding level of public hospitals now is appropriate. |
| Key words: public hospital, cash holdings, cash management |
