The Study On Hosptital Financial Risk Evaluation System

Public hospitals as a non-profit organization, the emphasis is the public welfare, provides the basic guarantee for the life and health of people, then its profitability. According to deepening the views of medical reform, public hospital internal and external environment has also undergone great changes:from the internal environment, medicinal addiction gradually cancel, change the previous hospital " medicinal to support medical" income pattern; from the external environment, private hospitals are more and more non barrier to enter the market, the market competition in medical service industry more competitive.The hospital in order not to be eliminated by the market, expanding scale of the hospital began to increase, and in the face of funds, bank loans become an important source of funding for hospital to expand the scale and basic construction, many hospitals began to debt management, hospital financial risk will also gradually emerged, it for the long-term development of the hospital has some hidden troubles so, put forward higher request to the financial risk management in public hospitals. The scientific, effective financial risk evaluation system can find the hospital financial activities in the financial risk in time, improve the level of financial risk management in hospital, so as to avoid the financial crisis, it is difficult to make the hospital normal operation. Therefore, the financial risk assessment is crucial to the hospital.This paper expounds the related theory to evaluate the financial risk of public hospitals, and the cause of hospital financial risk was analyzed. According to the characteristics and the financial risk assessment of financial risk in China’s public hospitals of the principle, from the four aspects of the hospital’s solvency, operating capacity, profitability, growth capacity of hospital financial risk evaluation index system design. The efficacy coefficient method as the hospital financial risk evaluation methods, including the use of AHP weight of indicators of financial risk evaluation of hospital has been calculated.At the end of this paper, select a public hospital as the research object, combined with the degree of financial risk financial risk evaluation system constructed in this paper is the analysis and evaluation of hospital, analyzes the existing problems in the process of development of the hospital, in order to improve the level of hospital financial risk control suggestions.