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当前,随着我国医疗体制的改革和发展,公立医院的资金来源渠道和运作方式在新的医改背景下发生了改变,这对于当前公立医院的财务管理也提出了新的要求。本文以医疗改革为背景,根据医疗改革将带来的一系列变化,从宏观与微观两个不同的视角分析了公立医院在医疗改革中所将面临的财务风险。宏观角度是指医疗改革带来公立医院所处环境变化引发的财务风险,微观角度是指公立医院主体自身存在的财务风险。通过这两角度的分析,详细说明了公立医院目前和将来面临的财务风险,并进一步提出降低财务风险的措施。
At present, with the reform and development of the medical system in our country, the channels and mode of operation of the funds for public hospitals have changed under the background of new medical reform. This also poses new requirements for the current public hospital financial management. Based on the medical reform, this paper analyzes the financial risks public hospitals will face in the medical reform from two different perspectives of macro and micro according to a series of changes that the medical reform will bring. The macro perspective refers to the financial risks brought about by the environmental change caused by public hospitals in the medical reform. The micro-perspective refers to the financial risks existing in public hospitals. Through these two perspectives, the current and future financial risks of public hospitals are described in detail, and measures to reduce financial risks are further proposed.