Research On Risk Management Of Income Transaction In Public Hospitals

With the deepening of the reform of medical and health system,the price policy of medical service,accounting system and medical insurance system are constantly changing,the economic activities of public hospitals in China have changed greatly from content to form,and the risks they face are becoming more and more complex.The income of public hospitals mainly based on medical income is the source of all kinds of expenses and expenses in medical activities,and it is an important basis for the maintenance and development of medical undertakings in China.In 2017,the National Health and Family Planning Commission and other ministries and commissions jointly issued the "Circular on comprehensively pushing aside the work of comprehensive reform of public hospitals," which states that all public hospitals in China have abolished drug additions and further strengthened the supervision of the diagnosis and treatment behavior of medical institutions.On January 1,2019,the government accounting standards system replaced the "hospital accounting system" and other norms,which were formally implemented in public hospitals at all levels in China.The introduction of these system documents put forward higher requirements for hospitals to make up for daily expenses,improve the level of medical service and the management level of income business.As a non-profit organization of public welfare,the fundamental goal of the development of public hospitals is to provide patients with high-quality,convenient and efficient medical services and fulfill their social responsibilities on the premise of reasonably ensuring the economic benefits needed for the survival and development of hospitals.SASAC’s Central Enterprise Comprehensive Risk Management Guidelines have re-positioned and refined the enterprise risk management objective setting and risk identification,risk assessment and risk response processes.That is,public hospitals can aim at the current situation and problems of income business risk management,on the basis of cause analysis,constantly optimize the risk management system of income business,and then effectively improve the management level and risk management ability of public hospitals.In addition,because internal control is the core mechanism of risk management,public hospitals should take the "internal control standard of administrative institutions" as the guidance,constantly optimize their income business internal control system,and continuously improve the public hospital income business risk management system,so as to finally achieve the strategic goal of sustainable development of public hospitals.This paper first combs and analyzes the key risks of revenue business in public hospitals,and divides them into two categories: external risk and internal risk,totally 15 kinds of risks;secondly,it analyzes the current situation and problems of revenue business risk management in public hospitals in China by means of theoretical analysis and questionnaire survey.The research contribution of this paper lies in: first,the research on the key risk and risk management objectives of the public hospital income business,its research conclusion can enrich the risk management theory of the public hospital income;second,based on the analysis of the current situation and reasons,the improvement countermeasures of the public hospital income business risk management in China are put forward to better guide the practical activities of the public hospital income business risk management.