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目的:对深圳市10家医院3年的财务数据进行多种方法的秩分析,根据秩分析的排序结果排出优劣等级,为医院的财务风险控制提供科学依据。方法:在SPSS中分别采用RSR法、标准化Z分法、TOPSIS法、综合指数法对各医院每年的财务风险水平进行排序,将4种方法的排序结果分成优、中、差3个等级,综合4种方法的等级结果列出最终的优劣等级。结果:编号F、G、H的医院财务风险为优,编号D、E、I的医院财务风险为差,其他为中。结论:秩分析应用方便,结果科学直观,是医院管理工作者评价医院财务风险的简单有效方法。
OBJECTIVE: To conduct rank analysis of various methods for financial data of 10 hospitals in Shenzhen in three years, and to sort the rank according to ranking results to provide scientific basis for the control of the hospital’s financial risk. Methods: The annual financial risk of each hospital was ranked by SPSS using RSR method, standardized Z-score method, TOPSIS method and comprehensive index method. The ranking results of the four methods were divided into three levels of excellent, medium and poor, The results of the four methods rank the final grade of pros and cons. Results: The financial risks of hospitals numbered F, G and H were excellent. The financial risks of hospitals numbered D, E and I were poor, while others were moderate. Conclusion: The convenience of rank analysis and the scientific and intuitive result are simple and effective methods for hospital management workers to evaluate the hospital’s financial risk.