公立医院财务风险研究

Research on the Financial Risk of Public Hospital

伴随我国医疗卫生体制改革的不断推进深化,公立医院作为改革主体,无论内部经营环境还是外部社会环境均发生了深刻的变化。环境的变化必然引发各种风险的产生,公立医院的生存发展正接受着前所未有的挑战和考验。医院要想在激烈的竞争中利于不败之地,必须建立健全并行之有效的财务风险识别、控制机制,加强医院的财务管理,完善医院的财务管理系统,最终达到防范医院财务风险的目的。只有准确识别面临的风险,才能有效地防范控制风险,保障医院正常运营以取得可持续性发展。

With the constant promotion and deepening of China＇s medical and health system reform, public hospitals as the main body, whether internal or external social environment of the operating environment have occurred profound changes. Changes in the environment will inevitably lead to the generation of a variety of risks; survival and development of public hos- pitals are receiving unprecedented challenges and tests. In order to maintain an invincible position in the fierce competition, the hospitals must establish a sound and effective financial risk identification, control mechanisms, strengthen the hospital＇s fi- nancial management, improve the hospital＇s financial management system, and ultimately prevent hospital financial risk. Only through accurate identification of risks, can the hospital prevent and control risks, protect the normal operation of the hospital and obtain sustainable development.