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我国医疗卫生体制正经历着改革与变化,医院作为事业单位,其经营管理模式越来越接近企业。相关部门制定了新的医院财务会计制度,对医院财务管理提出了新的要求。随着改革的深入,医院获得的财政补贴逐渐减少,在市场激烈的竞争条件下,为了实现持续发展,很多医院加大了对医疗设备和医用建筑物的投资,各医院普遍面临财务风险。文章以当前医院的财务风险为分析对象,研究了医院财务风险的类型与特点,分析了医院财务风险的成因及控制财务风险的必要性,提出了防范和控制财务风险的具体措施。
China’s medical and health system is undergoing reforms and changes. As a public institution, the hospital’s management mode is getting closer to the enterprise. Relevant departments to develop a new hospital financial accounting system, the hospital financial management made new demands. With the deepening of reform, hospitals have gradually reduced their financial subsidies. In order to achieve sustainable development, many hospitals have increased their investment in medical equipment and medical buildings under the fierce market competition. All hospitals generally face financial risks. The article takes the current hospital’s financial risk as the analysis object, studies the types and characteristics of the hospital’s financial risk, analyzes the causes of the hospital’s financial risk and the necessity of controlling the financial risk, and puts forward the concrete measures to prevent and control the financial risk.