Z中医院财务风险管理问题研究

Z中医院财务风险管理问题研究摘要在过去宽松的货币周期时代，很多企事业单位在政府的支持下都走上了快速扩张的道路，在取得快速扩张的同时也为未来自身的发展留下了隐患，蕴藏着潜在的财务风险，稍有不慎就可能走向破产。随着疫情的到来；全球货币政策的收紧，大量高财务杠杆企业的弊端日益暴露并成为引起企业经营失败重要的导火索。随着医疗制度改革的不断深入、医疗集采措施的持续推进，医院所处的环境也发生了巨大的变化，新医疗改革关于药品及耗材集采政策背后使得“以耗养医”和“以药养医”的局面再难以持续，医院的收入来源渠道也进一步变小，民营医院的快速发展与公立医院的举步维艰形成鲜明对比。在后疫情时代，随着国家货币政策收紧、地方财政投入力度不够、自有资金短缺现象的产生，不少公立医院选择通过向银行借款筹集发展过程中需要的资金。同时，受历史原因及我国公立医院在国家地位中特殊性的影响，我国公立医院发展过程中存一系列急需改进的问题，如财务管理工作模式僵化、对财务的认识不足及风险意识不强等，这也使得我国很多国企及事业单位出现国有资产流失、资产损失、收入下滑等问题。在此背景下，本文结合新医疗改革对我国公立医院的影响分析Z中医院财务风险管理问题，分析其在财务风险管理方面存在的不足，在此基础上有针对性地提出合理的发展对策具有重要意义。本文以A省Z中医院为研究对象，结合我国医疗改革的背景及国内外现有的研究成果，以风险管理理论、协同效应理论和委托代理理论为基础，从筹资、投资及运营管理、现金流回收等方面分析Z中医院财务风险管理现状及存在的问题，在此基础上利用层次分析法计算影响Z中医院财财务风险影响因子的相关财务指标权重，通过功效分析法构建出财务风险评价模型，根据模型结果判断Z中医院财务风险程度，结合分析出的结果提出防范财务风险的对策建议，为Z中医院提升财务风险防范水平提供参考意见。关键词：财务风险：财务风险管理：风险分析：Z中医院ABSTRACTIn the era of loose monetary cycle in the past,many enterprises and institutionshave embarked on the road of rapid expansion with the support of the government.While achieving rapid expansion,they also leave hidden dangers for their owndevelopment in the future.There are potential financial risks,and they may gobankrupt if they are careless.With the arrival of the epidemic and the tightening ofglobal monetary policy,the disadvantages of a large number of highly leveragedenterprises are increasingly exposed and become an important fuse for the failure ofenterprises.With the deepening of the reform of the medical system and thecontinuous promotion of centralized medical collection measures,the environmentof the hospital has also undergone great changes.Behind the centralized collectionpolicy of drugs and consumables in the new medical reform,the situation of"supporting doctors by consumption and "supporting doctors by drugs"is no longersustainable,the source of income of the hospital has further reduced,and the rapiddevelopment of private hospitals is in sharp contrast to the difficulties of publichospitals.In the post epidemic era,with the tightening of national monetary policy,insufficient local financial investment and shortage of self owned funds,many publichospitals choose to borrow from banks to raise funds needed in the process ofdevelopment.At the same time,affected by historical reasons and the particularity ofChina's public hospitals in the national status,there are a series of problems thatneed to be improved in the development of China's public hospitals,such as rigidfinancial management mode,insufficient understanding of Finance and weak riskawareness,which also makes many state-owned enterprises and institutions haveproblems such as the loss of state-owned assets,asset loss and income decline.Inthis context,combined with the impact of the new medical reform on China's publichospitals,this paper analyzes the financial risk management of Z traditional Chinesemedicine hospital,analyzes its shortcomings in financial risk management,and putsforward reasonable development countermeasures on this basis,which is of greatsignificance.Taking Z Hospit