Study On The Evaluation And Control Of Hospital Financial Risk Under The New Medical Reform

With the development of our country's economy and the improvement of the liv-ing standard,people pay more and more attention to their own health problems.At the same time,the rate of illness increases,and the number of patients received every day by hospital is also increasing.However,because of the restrictions on hospital facili-ties and scale,it is difficult to see the disease and expensive to see the doctor.In the new era of socialism with Chinese characteristics,the state has taken a series of posi-tive measures and deepened medical reform,which also changed the internal and ex-ternal environment of the hospital,thus producing a series of financial problems.However,unlike public enterprises,the way and method of financial risk management is quite different from that of public hospitals.So far,academia still analyzes the fi-nancial risk of hospitals only from the aspect of traditional financial indicators.The change of hospital revenue and expenditure structure after health care reform is not enough to evaluate and analyze existing hospital financial risks.Therefore,we must establish a complete set of new hospital financial index system according to the cur-rent environment of medical reform and the internal characteristics of hospital opera-tion.The background of this paper is the deepening of medical and health reform in China.Starting from the concept of Balanced Scorecard,we study how to build a new financial index system.This paper combines theory with practice,academic research with actual cases,first introducing the research background,research content,research purpose,innova-tion and so on.Secondly,the related concepts of hospital financial risk and balanced scorecard theory and related literature at home and abroad are combed and comment-ed,which make a good job in the theoretical basis for the following examples.Third,through the relevant data and field investigation and research,we analyze the existed financial indicators of the hospital,point out the main problems of the financial risk control and analyze its reasons.Fourth,using the balanced scorecard,taking the strategy of the hospital as the center,stating the importance of the new financial risk management from the financial affairs,the customer,the internal management process,and the study respectively and the growth of the four aspects,and the basic structure of the financial risk evaluation system basing on these four aspects of;fifth,according to the financial risk indicators proposed in the previous chapter,respectively,to eval-uate the financial risk of the L hospital before and after the implementation of the medical and health reform,respectively,to carry out the two respectively Finally,based on the research in this paper,we put forward suggestions and prospects for deepening medical and health reform and improving the risk management ability of hospitals.This research mainly made three contributions and innovations.1.Through the investigation,it is found that the current hospital financial risk evaluation work is insufficient,the most prominent factor is that characteristics of the indicators are not distinct,the lack of unified evaluation standards and evaluation standards are not updated promptly and so on.2.The importance of risk management in public hospitals is discussed by using the control method of balanced scorecard.On this basis,a new system of financial risk management is put forward.Taking the strategy of the hospital as the center,from the four aspects of financial indicators,customer management,learning and growth and internal management,according to the relative importance of each index,the proportion weight is determined at each level,and 12 typical financial indicators are established.3.We evaluated and compared the financial risks before and after the new healthcare reform in L hospital.According to the financial risk index proposed in this paper,the financial risk of L hospital before and after the reform of medical and health reform is evaluated respectively,and the two are compared respectively to draw a conclusion.Finally,the research based on this paper putforward suggestions and prospects for deepening the health reform and improving the management ability of the hospital.