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(一)医院财务风险的现状及特点当前,医院的财务风险主要包括筹资风险、投资风险、资金回收风险和收益分配风险,这些财务风险普遍具有以下特点:1.风险形式日趋多样,负面影响增加。医院财务风险贯穿于医院财务活动的全过程,表现形式日趋多样化,如体现为:医院资本结构不合理,过度依赖银行贷款或其他机构借贷;资产评估滞后导致诸多原有实物资产贬值;医院债权尤其是医保单位的医疗费用不能及时足额收回;医院内部财
(I) Current Situation and Characteristics of Hospital Financial Risks At present, the hospital’s financial risks mainly include financing risk, investment risk, capital recovery risk and income distribution risk. These financial risks generally have the following characteristics: 1. The risk forms are becoming increasingly diverse and the negative impact is increasing . The hospital financial risk runs through the whole process of the hospital’s financial activities and its forms of expression are diversified. For example, the hospital’s capital structure is irrational and over-reliance on bank loans or other institutional borrowings; the devaluation of many original physical assets due to the lag in asset evaluation; In particular, the medical expenses of the medical insurance units can not be fully recovered in time; the hospital’s internal wealth