内蒙古自治区县级公立医院改革试点财务风险评估

Assessment of financial risk exposure of county-level public hospitals reform pilots in Inner Mongolia Autonomous Region

目的构建适用于内蒙古自治区县级公立医院的财务风险评估模型，确定被评测医院的财务风险等级，为医院的财务管理与风险防控提供决策依据。方法运用指标标准化方法与熵值法对20家县级公立医院的15项财务指标（定量指标与定性指标）进行处理，并运用灰色聚类法进行财务风险评估。结果70％的县级公立医院财务风险较小，有4家需引起密切关注，2家存在较大问题，亟待解决。结论熵值一灰色聚类法这一研究方法实现了两类方法的优势互补。本研究具有一定的现实意义，建议卫生管理部门建立长效的财务风险防控机制。

Objective To establish an assessment model of financial risk exposure for the county- levelpublic hospitals in Inner Mongolia Autonomous Region, which can be used to assess the risk exposure of the hospital in question,and as decision making reference for their financial management and risk prevention and control. Methods Using indicators standardized methods and entropy method to process 15 financial indicators （quantitative indicators and qualitative indicators）for the 20 public hospitals,and using the gray clustering method to assess financial risk exposure. Results 70% of the county-level public hospitals are faced with less financial risks, while four of them need to pay close attention, and two have large loopholes pending solution. Conclusions Entropy-Gray clustering methods can complement each other, as found in the study. This study proves its significance, and health authorities should establish their long-term financial risk control mechanisms.