医药卫生改革中的财务风险管理:挑战、机遇与对策  

Financial Risk Management in Medical and Health Reform:Challenges,Opportunities,and Countermeasures

作　　者：陈世强[1] 张通 CHEN Shi-qiang;ZHANG Tong(Finance Department,Shouguang People's Hospital,Shouguang 261000,China)

机构地区：[1]寿光市人民医院财务科,山东寿光261000

出　　处：《长春金融高等专科学校学报》2024年第4期90-96,共7页Journal of Changchun Finance College

摘　　要：随着医药卫生改革的深入进行,财务风险管理在医疗机构运营中的重要性日益凸显。聚焦医药卫生改革背景下的财务风险管理,分析改革过程中医疗机构面临的财务风险挑战与机遇,并探讨相应的对策。通过对政策调整、市场变化以及内部管理等方面的综合分析,揭示财务风险管理的现状及存在的问题。采用文献研究和案例分析方法,提出了包括优化内部控制、加强预算管理、提高风险意识等在内的一系列应对策略。研究结果表明,通过科学合理的财务风险管理,可以有效应对改革中的挑战,把握发展机遇,为医疗机构的可持续发展提供保障。With the deepening of medical and health reform,the importance of financial risk management in the operation of medical institutions has become increasingly prominent.Focusing on the financial risk management under the background of medical and health reform,analyzing the financial risk challenges and opportunities faced by medical institutions in the process of reform,and discussing the corresponding countermeasures.Through the comprehensive analysis of policy adjustment,market change and internal management,the current situation and existing problems of financial risk management are revealed.Using literature research and case analysis methods,a series of coping strategies including optimizing internal control,strengthening budget management and raising risk awareness are proposed.The research results show that,through scientific and reasonable financial risk management,we can effectively respond to the challenges in the reform,grasp the development opportunities,and provide a guarantee for the sustainable development of medical institutions.

关 键 词：医药卫生改革 财务风险管理 内部控制 预算管理 可持续发展 

分 类 号：R197[医药卫生—卫生事业管理] F275[医药卫生—公共卫生与预防医学] F715[经济管理—企业管理]