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目的:通过基于可持续增长的财务预警系统应用,防范财务风险,促进医院可持续发展。方法:对单变量预警模型进行修正,加入可持续增长率指标,建立基于可持续增长的财务预警系统。结果:新财务预警系统能够对医院潜在的财务风险作出判断,预警效果较好。结论:新财务预警系统为医院管理者提供了直观的财务风险识别方法,对医院持续发展中的财务风险能够预先警示,避免危机进一步恶化。
Objective: To prevent financial risks and promote the sustainable development of hospitals through the application of financial early-warning system based on sustainable growth. Methods: The univariate early warning model was amended to include indicators of sustainable growth rate and to establish a financial early warning system based on sustainable growth. Results: The new financial early warning system can make a judgment on the potential financial risks of the hospital, and the early warning effect is better. CONCLUSIONS: The new financial early warning system provides hospital managers with an intuitive method of identifying financial risks and is able to give advance warning of the financial risks that the hospital sustains to avoid further deterioration of the crisis.