基于沃尔评分法的公立医院财务风险预警分析  

Study on Public Hospital Warning Model of Financial Risk Based on Wall Scoring

作　　者：王琨[1] 曲建睿[1] 郭慧[1] 

机构地区：[1]哈尔滨医科大学附属第四医院,黑龙江哈尔滨150001

出　　处：《中国医院管理》2014年第12期46-47,共2页Chinese Hospital Management

基　　金：黑龙江省卫生厅科研课题(2012-724)

摘　　要：探讨公立医院财务风险预警模型的构建,将沃尔评分法应用于某公立医院的财务分析之中,以盈利能力、偿债能力、营运能力和发展能力作为一级指标,并提出建议:加强风险预警意识、提高财务人员的业务素质、医院信息系统的支持、定量研究与定性研究相结合、建立报告分析处理制度。The construction of public hospital warning model of financial risk is explored, and wall scoring is applied in financial analysis in the public hospital. Profitability, solvency, operating capacity and development capacity are regard as the first level indicators, and it is suggested that awareness of risk warning should be enhanced, the professional quality of financial administrators and hospital information system be improved, quantitative and qualitative research be com- bined, and inform-analysis-handle system be built.

关 键 词：沃尔评分法 公立医院 财务 风险预警 

分 类 号：R197.322[医药卫生—卫生事业管理]