基于现金流分析的公立医院财务风险防控研究

Research on Financial Risk Prevention and Control of Public Hospitals Based on Cash Flow Analysis

目的分析公立医院财务风险的成因、识别、度量及应对措施,为公立医院加强财务风险管理提供借鉴。方法采用某大型三级甲等综合性医院2017-2021年财务指标数据,运用比率法、趋势法及因素分析法进行分析。结果在当前新医改向纵深推进、新冠疫情形势持续影响的背景下,现金流风险是公立医院面临的主要财务风险。结论良好的现金流是公立医院维持正常运转的必要前提,也是防范和化解财务风险的重要手段。公立医院应通过完善内控体系建设、强化预算支出控制和绩效评价、建立风险评估预警机制等方法措施,不断优化现金流管理,有效规避财务风险。

Objective To analyze the causes,identification,measurement and countermeasures of financial risk in public hospitals,and to provide reference for strengthening financial risk management in public hospitals.Methods The financial index data from 2017 to 2021 of a large grade-A tertiary general hospital were used,and the ratio method,trend method and factor analysis method were used for analysis.Results Cash flow risk is the main financial risk faced by public hospitals under the background of the deepening of the new medical reform and the continuous impact of the epidemic situation in COVID-19.Conclusion Good cash flow is a necessary prerequisite for public hospitals to maintain normal operation,and it is also an important means to prevent and resolve financial risks.Public hospitals should constantly optimize cash flow management and effectively avoid financial risks by improving internal control system,strengthening budget expenditure control and performance evaluation,and establishing risk assessment and early warning mechanism.