Research On Financial Risk Management Of Public Hospitals In Z City

As the introduction and gradually step down of the new health care reform system,the focusing point of our country investment on the health care area has been changed which,could be characterized by the investment intention on the basic health care area and public health service institutions.As the changing of the investment direction of the financial fund,the operation environment and the financial management system of the public hospitals are under great alternation.such financial operation model will lead to the uncontrollable financial risks for those hospitals.Base on such background,the author chose the theme of the public hospital financial risk management.This article is based on the financial risk management system theory,took domestic and oversea relative researching outcome as examples,using RENMIN hospital from city Z as the studying case to analysis the current condition of the hospital financial risk management of this hospital as well as the reason for the financial risk,thus to concludes the relative financial risk preventing policy in aimed to promote the public hospital financial risk management level and to provide relative references.This article will use documentary method as well as the qualitative and quantitative combined researching method by analyzing the financial risk management problems of the RENMIN hospital from city Z.Firstly of all,we will introduce the theme background and the researching significance,and review relative files of domestic and oversea hospital financial risk management.Second,to summarize the commonly used financial risk management based theory of public hospitals,which will be the foundation for this thesis.The third,to analysis and summarize the financial risks and its reason of the exampled hospital.Generally speaking,the financial risks that public hospitals may face are including the accounting system financial risk and non-accounting financial risk.For the accounting system financial risk part,we will make elaborate illumination from its money funding,investment,operation,budget and other aspects.For the non-accounting system financial risk part,we will analysis the financial risk problems from its inner audit supervision,information system control,institution configuration,competitiveness and other aspects,to research the reason of the conduction of the financial risk and in order to provide theory support for the financial risk management of the hospital showed in case.At last,aim at the current existing problems of the financial risk management of the exampled hospital to rise improvement project and measurement which mainly includes fund expanding,increasing the budget conducting possibility,the overall accounting,the strength of the inner and outer supervision,the establishment of the financial supervising system and the conduction of the financial risk management techniques and so on.By the research of this thesis,finally by the strength of the inner control and ultimately rely on the personal quality to increase the potential financial risks,we could provide some references for the financial risk management of the similar hospitals in our country under the new health care reforming system.