| With the deepening health care reform, public hospitals, internal and external environment has undergone profound changes in the face of inadequate financial allocations, drugs addition policy is canceled, the existing compensation mechanism is not perfect, and gradually formed a diversified medical pattern and other issues, public increasing competitive pressures hospital, also faced risks attendant. Financial risk is an important factor restricting the development of healthy and sustainable public hospitals,the important issue of the moment is the public hospitals had to face. Therefore, to build an effective, practical, comprehensive financial risk evaluation system for public hospitals risk management, timely prevent and control risk is very necessary.Firstly, the public hospital financial risk assessment needs the support of the theory as a starting point, further summarizes the basic concepts and theories of financial risk assessment of public hospitals, and then expand the study of public hospital financial risk assessment. By investigating the compilation of relevant data, analyze the performance of public hospitals and Causes of the financial risk, and, on this basis, according to the principles of constructing evaluation index system, drawing on corporate financial risk assessment system combined with its own characteristics of public hospitals have set up a suitable public financial risk evaluation index system hospital. The evaluation system is mainly selected 20 index from six aspects solvency, operational capacity, profitability,development capacity, cost control and satisfaction to assess the financial situation of public hospitals. Again, through a variety of financial risks comprehensive evaluation method were analyzed, the financial risk for public hospitals affected by many factors characteristics, choose to use fuzzy comprehensive evaluation method to evaluate thefinancial risks of public hospitals, and discussed in detail the fuzzy comprehensive evaluation method public hospital financial risk comprehensive evaluation of the specific application procedures. Finally, the public hospital financial risk evaluation system will build specific applications to the Y in public hospitals, the hospital evaluated the overall level of financial risk, evaluation results show that the financial position of the general hospital Y, there are certain risks. Verify the article constructed evaluation system operability through specific case studies. Meanwhile, according to the financial results of risk assessment analysis of Y hospital for risk assessment found, the hospital should be made from the Y scale control debt, expand financing channels, strengthen the management of medical receivables paragraph, strengthening medicines, sanitary materials management and other five financial terms of risk prevention.Through this study, for public hospitals, how to evaluate their own financial risk prevention and what public hospitals should do to improve their financial risk management have some reference and practical significance. |