| With the new round of medical and health system reform,the medical security system of public hospitals has been improved while at the same time making the work of public hospitals face great challenges in terms of financial management.Firstly,the full abolition of drug mark-ups has led to a reduction in revenue from the drug component compared to the pre-reform period;secondly,the state has provided more financial support to grassroots hospitals,which has led to a slowdown in financial subsidies for some public hospitals;and finally,the state has relaxed restrictions on private hospitals entering the medical market,which has led to an expanding share of the medical market for private hospitals,intensifying the competitive pressure on public hospitals.In order to improve their competitiveness,public hospitals are trying to secure their position in the medical market by expanding the size of their hospitals,improving the quality of medical services,and improving infrastructure.However,due to the slowdown in local financial subsidies and the lack of their own funds,many public hospitals have begun to raise funds by borrowing from financial institutions,resulting in public hospitals running in debt and incurring financial risks.Due to the special nature of public hospitals,the weak awareness of financial risks among their financial staff and the rigidity of their financial management work patterns have resulted in financial risks,leading to wastage of state-owned funds and damage to property gains.Thus,in order to ensure the sustainable and sound development of public hospitals,it is particularly important to evaluate their financial risks and do a good job of preventing them.This article takes G public hospitals as the subject of study,combines the policy background of the new healthcare reform,determines the research framework and methodology by understanding and combing the relevant literature,and concludes that the financial situation of G public hospital needs to be improved by analysing its current financial situation and the internal and external causes of financial risks.In order to better evaluate the financial risks faced by G public Hospital,this paper uses the hierarchical analysis method and the efficacy coefficient method to select 15 financial indicators from five dimensions: debt servicing capacity,operating capacity,profits capacity,development capacity and cost control capacity,and constructs a financial risk evaluation model to evaluate and comprehensively analyse its financial risks.By studying and analysing the risk values of the financial indicators of G public hospitals and comparing the risk levels before and after the new healthcare reform,the analysis found that G public hospitals were all at moderate risk,but the risk scores had decreased compared to those before the healthcare reform.By evaluating the financial risks of G public hospitals,this paper analyses and concludes that the management of financial risks in G public hospitals needs to be further strengthened.Through the construction and analysis of the model,it helps public hospitals to better evaluate financial risks,provides public hospitals with corresponding financial risk prevention measures,reduces the possibility of financial risks,promotes the healthy and long-term development of public hospitals,and provides certain reference for the future development of public hospitals. |