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财务风险是由企业筹资决策所带来的风险。它有两层含义:一是指企业普通股股东权益的可变性;二是指企业利用财务杠杆而造成财务困难的可能性。财务风险通俗地表述为全部资本中债务资本比率的变化带来的风险。医院财务风险管理是医院财务管理的重要方面,本文对医院财务风险进行分析,并提出了风险监测与防范的具体措施。
Financial risk is the risk posed by corporate finance decisions. It has two meanings: one refers to the variability of the rights and interests of shareholders of ordinary shares; two refers to the possibility of financial difficulties caused by the use of financial leverage. Financial risk is generally described as the risk of a change in the debt-to-capital ratio in total capital. Hospital financial risk management is an important aspect of hospital financial management. This article analyzes hospital financial risk and puts forward specific measures for risk monitoring and prevention.