基于模糊层次分析法的医院固定资产风险管理研究

Research on risk management of fixed assets in X hospital based on FAHP

目的以"基于全面质量管理的X医院固定资产管理研究"课题的阶段性研究成果,对X医院固定资产进行风险管理研究。方法采用运用德尔菲法识别出固定资产管理过程中的主要风险因素,运用层次分析法建立数学模型计算出各风险因素的权重,结合模糊综合评价法进行风险评估,并相应的提出应对措施。结果X医院固定资风险管理中,制度、流程及固定资产使用阶段风险属于"很高";人员、固定资产建账阶段、固定资产报废、处置阶段风险属于"高"。结论需要从事后事故分析的风险管理模式转变为事前预防控制型,才能有效地防止固定资产流失,提升资产配置效率,为固定资产的安全性、有效性和完整性等方面提供有力保障。

Objective To conduct risk management research on the fixed assets of X Hospital based on the phased research results of the project of"Research on the Fixed assets management of X Hospital based on total quality Management".Methods Using Delphi Method to identify X Hospital fixed assets management in the process of the main risk factors,using the analytic hierarchy process(AHP)to establish a mathematical model to calculate the weight of each risk factor,combined with fuzzy comprehensive evaluation method to carry out risk assessment,and put forward corresponding countermeasures.Results In the fixed capital risk management of X Hospital,the institutional system,process and fixed assets use stage were"very high";the risk of personnel and fixed assets in the account building stage,fixed assets scrapping stage and disposal stage is"high".Conclusion It is necessary to change the risk management mode of post-accident analysis into pre-prevention and control mode,so as to effectively prevent the loss of fixed assets,improve the efficiency of asset allocation,and provide a strong guarantee for the safety,effectiveness and integrity of fixed assets.