基于因子分析的公立医院财务风险评估模型研究

Study on Assessment Model of Financial Risk in Public Hospital Based on Factor Analysis

目的:构建公立医院财务风险的评估模型,为医院财务管理提供决策依据。方法:对29家样本医院13项财务指标进行探索性因子分析。结果:提取4个公共因子,其回归系数分别为34.2%、24.6%、20.3%和9.9%。结论:可从盈利、运营、偿债和发展能力等4个方面采取有针对性的措施,降低医院财务风险。

Objective： To develop assessment model of financial risk for providing decision foundation for the financial manage- ment in public hospitals. Methods： 13 financial indicators of 29 sample hospitals were analyzed by exploratory factor analysis. Results： Four public factors were extracted successfully and their regression coefficients were 34.2%, 24.6%, 20.3% and 9.9% respectively. Conclusion： The four aspects of profitability, operational capacity, solvency and development capacity should be considered to reduce the financial risk.