The Financial Risk Control Of Public Hospital

To alleviate people’s difficulty and finance problems of seeing a doctor, the state introduced new health care reform policies. With the introduction of new health care system reform has gradually been in-depth and evolving, the operating environment of three A-level hospitals has undergone tremendous changes. In the past, the main source of three A-level hospitals’funds depend on the financial and funding for higher authorities. As the health care system reform’s being in-depth, three A-level hospitals get less and less ability to obtain funding, then the hospital self-financing will not only play a great role on hospital’s survival and development, but also will become an important source of funds. But due to the existence of possible failure of internal control from the decision-makers, the top three hospitals are likely to have many operating drawbacks, such as the illegal use of financial resources, self-financing can not be returned as scheduled principal and interest, etc., while the role of these two areas, the financial risks have begun in the top three hospitals. I will encounter the actual situation in the workplace to analysis the potential financial risk of the top three hospitals, and put forward some countermeasures and solutions.This paper is structured as follows:Chapters I is preface part, introducing the writing of this article with the background and literature reviews with writing-related content; Chapter II is an overview of hospital financial risk control; ChapterⅢconducted a unique analysis of the necessity for financial risk control for the hospitals, to explain that as a non-profit organization of hospitals, there are still financial risks, and it also revealed the hospital’s request for financial risk control; Chapter IV analyzed on the feasibility of financial risk control for hospitals; and Chapter V is the main body of this article, which explore the issue of " how to implement the financial risk control in hospitals" to integrate the theories built though the first three chapters with practical examples, and put forward measures combined with the new internal control practices.Innovation and contribution of this paper are mainly in the following areas:In this paper, studying on the financial risk of hospitals, it introduced the concept and characteristics of risks, presented the positive significance of the risks, analyzed on the formation of the risks and put forward corresponding preventive and control methods, and finally it introduced the idea of accrual basis into hospital accounting.