公立医院财务管理及财务风险预警研究

Research on Public Hospital Financial Management and Financial Risk Early Warning

财务管理工作贯穿于医院整个经营管理,是现代医院管理活动的重要组成部分,是医院管理工作的核心内容。文章通过对我国公立医院财务管理活动现状的研究,指出了目前公立医院在财务管理过程中存在的问题,并提出改进和完善公立医院财务管理活动的举措。最后从医院经济效益能力、营运能力、偿债能力、发展能力4个指标上构建了医院财务风险预警系统,为公立医院加强财务管理具有现实借鉴意义。

Financial management runs through the whole operation and management in hospital. It is an important part of modern hospital management and the core content of hospital management. Through the research on the present situation of public hospital financial management activities in China, this paper points out the problems existing in the current public hospital financial management, and puts forward the measures to improve and perfect the public hospital financial management. Finally, the hospital financial risk early warning system is built from the hospital economic benefit ability, operation ability, debt paying ability and developing ability, providing reference for public hospitals to strengthen financial management.