Research On The Financial Risk Evaluation System Of Public Hospitals Under The Background Of New Medical Reform

In recent years,with the further implementation of the new medical reform policy,the internal and external operating conditions and environment of the medical market where public hospitals are located have undergone major changes.On the one hand,the advancement of the national medical and health system reform has clearly eliminated the addition of drugs.This mechanism has changed the previous business model of "providing medical care with medicines".A large part of the hospital’s income has been cut.On the other hand,the barriers for private private hospitals to enter the medical market are also slowly lowering and increasing Competitiveness of the medical market where public hospitals are located.In order to gain a certain advantage in the increasingly fierce market competition,many public hospitals began to increase their capital investment,but faced with insufficient free funds and reduced government financial subsidies,they began to turn to financial institutions to borrow and finance,and liabilities appeared.The operation situation will also exacerbate the generation of financial risks.Therefore,public hospitals now need to pay more and more attention to and strengthen the management of financial risks.Then,in order to effectively prevent financial risks,build a suitable financial risk evaluation system for public hospitals.The hospital is necessary.This article takes SN hospital as the research object,combined with the background of the implementation of the new medical reform policy,and based on the definition of related concepts and literature review,the research framework and methods are determined,and the basic principles for the selection of evaluation indicators are mastered,and four major categories are selected.The indicators are:solvency indicator,asset operation ability indicator,cost control ability indicator,and growth ability indicator.There are 12 secondary indicators.Then,the comprehensive weight of the indicators is calculated using the analytic hierarchy process,and the efficiency coefficient method is used to evaluate the finance Risk,establish a public hospital financial risk evaluation system.According to the constructed financial risk evaluation system,the financial risk level of SN Hospital in the four years before and after the new medical reform has been analyzed and studied,and the existing financial risk problems of SN Hospital have been clarified.In recent years,the financial risk is at a low risk stage.The four-year financial risk score found that SN Hospital has relatively high risks of asset operation capabilities and cost control capabilities,and the status quo problems that are greatly changed by the implementation of the new medical reform policy.Therefore,in order to reduce or prevent financial risks,This article puts forward the six major recommendations that hospitals need to correctly understand financial risks,establish a sound cost accounting system,standardize fixed asset management systems,strengthen the management of receivable medical funds,strengthen the control of drugs and sanitary materials,and broaden funding channels to improve Its financial management level.