Research On Financial Risk Identification And Evaluation Of Public Hospitals Under The New Medical Reform

In order to relieve the problem of “Expensive and difficult to see a doctor”,to meet the basic medical needs of the people and to improve the health level of the whole nation.In 2009,the state issued the opinions on deepening the reform of the medical and health system,which officially started the new journey of the reform of our country’s medical and health system.In 2017 and 2019,public hospitals across the country have started to abolish drug commissions and medical consumables commissions,and public hospitals have officially withdrawn from the 2021 stage under the model of “Medical care through drugs” and “Medical care through consumption”,the state carried out the action to promote the development of public hospitals with high quality(2021-2025),so far,public hospitals have made phased achievements in system construction,Operation Mechanism,personnel compensation,performance management,and optimized service.Based on the study of financial risk of public hospitals,this thesis first analyzes the current situation of financial risk management of N public hospitals under the new medical reform,and then establishes an evaluation index system of financial risk,this thesis selects 12 indexes from four aspects of debt paying ability,operating ability,earning ability and growth ability,and uses the entropy method to calculate the weight and the comprehensive efficacy coefficient method to score,taking into account the financial risks of N public hospitals in the past five years(2017-2021)since the implementation of the new healthcare reform,the thesis identified problems such as the turnover of medical receivables in n public hospitals and the slow rate of renewal of fixed assets,and from the internal and external two aspects in-depth analysis of the causes of financial risk.Therefore,in order to reduce or prevent financial risks in time,this thesis puts forward six suggestions such as strengthening risk awareness,expanding financing channels,building financial risk prevention and control mechanism,implementing total cost accounting,strengthening inventory management,strengthening government investment and innovating medical insurance settlement method,to improve the level of financial management in hospitals.