医疗机构作为一种非盈利性组织,与企业可以通过市场价值的变化来检验风险管理的有效性不同,其风险管理效果难以直接评估。基于组织价值的视角来分析医疗风险管理的有效性,借鉴COSO—ERM框架来构建医疗风险管理的体系,则为医疗机构风险管理的实施提供了更为主流的分析思路。 As a kind of non-profit organization, medical institutions can test the effectiveness of risk management differently from the changes of market value, and the effectiveness of risk management can not be directly assessed. Analyzing the effectiveness of medical risk management based on the organizational value and building a medical risk management system based on the COSO-ERM framework provide a more mainstream analytical approach for the implementation of risk management in medical institutions.