风险视角下公立医院资产负债评价体系构建  

The Construction of Public Hospital Assets and Liabilities Evaluation System Based on Risk Perspective

作　　者：赵芬[1] 全洪松 张伟旋[1] 欧阳文伟[1] 黄仟 ZHAO Fen;QUAN Hong-song;ZHANG Wei-xuan(Traditional Chinese Medicine Hospital of Guangdong Province,Guangzhou,510120,China;不详)

机构地区：[1]广东省中医院,广州510520 [2]国家中医药管理局,北京100700

出　　处：《中国卫生经济》2021年第6期84-87,共4页Chinese Health Economics

摘　　要：文章以规避公立医院现金性风险、收支性风险为目标,在文献研究基础上,运用德尔菲法、层次分析法定性与定量分析相结合,构建了基于风险分析理念的公立医院资产负债评价体系,其指标权重与时下行业关注热点方向一致,对实务研究具有一定现时参考意义。It establishes a comprehensive analysis and evaluation system of public hospital assets and liabilities with cash and income risks as the target.Literature research,Delphi method and AHP.An evaluation system of public hospital assets and liabilities based on risk analysis concept is established.The calculated index weight is consistent with the current focus of the industry,which provides certain references for practical research.

关 键 词：风险 公立医院 资产负债 评价体系 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F2[经济管理—国民经济]