公立医院财务风险分析及防范对策研究

Analysis of Financial Risks in Public Hospitals and its Countermeasures

财务风险管理是公立医院健康稳定发展的基石,对公立医院各项活动起着举足轻重的作用。研究表明,公立医院可以从运营风险、筹资风险和投资风险三个维度有效识别财务风险及存在的问题。本文采用案例分析法,选择YE医院2017—2021年的数据对其财务风险进行分析,发现YE医院存在应收账款回收不及时、筹资渠道过窄、投资收益率较低等财务风险。通过剖析问题,提出加强应收账款管理、规范固定资产管理、优化收支结构;拓宽筹资渠道、优化负债结构、争取财政投入、优化投资决策机制等建议,为公立医院高质量发展提供参考。

Financial risk management is the cornerstone of healthy and stable development of public hospitals, and plays an important role in various activities of public hospitals. It showed that public hospitals could effectively identify financial risks and existing problems from three dimensions: operational risk, financing risk and investment risk. This paper adopted the case analysis method and selected the data of YE Hospital from 2017 to 2021 to analyze its financial risks, and found that YE Hospital had financial risks such as delayed receivables recovery, narrow financing accesses and low return on investment. Through the analysis of the problems, suggestions such as strengthening the management of accounts receivable, standardizing the management of fixed assets, optimizing the structure of revenue and expenditure, expanding financing channels, optimizing debt structure, striving for financial input and optimizing investment decision-making mechanism were put forward for the high-quality development of public hospitals.