Research On The Application Of Hospital Financial Risk Assessment In X Hospital

It is the duty of public hospitals to protect people’s life and health.Therefore,public hospitals often put public welfare first,followed by profitability.In recent years,with the gradual deepening of China’s medical and health system reform,great changes have taken place in the external environment faced by public hospitals: the cancellation of drug mark up has changed the traditional mode of "supplementing medicine with drugs";private hospitals have poured into the medical service market in batches,competing with public hospitals and trying to get a share.In order to survive in the fierce market competition,many public hospitals began to take the road of a large amount of debt,implement infrastructure construction,and constantly expand the scale of the hospital,hoping to bring the increase of medical income through the improvement of external conditions.At the same time,the seeds of hidden dangers are quietly buried,and the financial risks of public hospitals are gradually emerging.In order to discover the risk of financial activities in public hospitals in time,avoid financial crisis and make financial decisions scientifically and effectively,we can establish a financial risk evaluation system.This paper first expounds the basic methods and related theories of financial risk evaluation,compares the differences between public hospital finance and general enterprise finance,and then according to the characteristics of public hospital financial risk,selects four indicators of solvency,profitability,operation ability and growth ability,determines the index weight with the help of analytic hierarchy process,and selects the efficiency coefficient method as the evaluation method Methods to establish the financial risk evaluation model of public hospitals.Finally,X public hospital is selected as the object of research and analysis.According to the financial risk evaluation model of public hospital constructed in this paper,the degree of financial risk of X public hospital is judged,the causes of financial risk are analyzed,and targeted improvement suggestions are put forward.