發(fā)布時(shí)間：2019-05-15 16:02

【摘要】：近年來(lái),我國(guó)的醫(yī)療行業(yè)發(fā)展迅速,為醫(yī)療機(jī)構(gòu)先進(jìn)設(shè)備的引入與基礎(chǔ)設(shè)施的建設(shè)提供了巨大市場(chǎng)需求,也為融資租賃業(yè)務(wù)在中國(guó)的發(fā)展提供了可觀的市場(chǎng)空間。隨著新醫(yī)療體制改革的深化,醫(yī)療機(jī)構(gòu)資金短缺現(xiàn)象普遍存在,而融資租賃的引入適逢其時(shí),提供了一種可行的融資路徑,并在一定程度上支持了醫(yī)療行業(yè)的快速發(fā)展;另一方面,隨著我國(guó)醫(yī)療行業(yè)融資租賃業(yè)務(wù)的不斷擴(kuò)大,其所蘊(yùn)藏的風(fēng)險(xiǎn)也隨之?dāng)U大。因此,建立系統(tǒng)的風(fēng)險(xiǎn)識(shí)別體系,強(qiáng)化融資租賃過(guò)程中的風(fēng)險(xiǎn)控制體系尤為必要。根據(jù)上述背景,本文基于已有的研究成果,首先界定了公立醫(yī)院、融資租賃、風(fēng)險(xiǎn)控制等概念,并梳理了融資租賃、委托代理和風(fēng)險(xiǎn)控制等相關(guān)理論基礎(chǔ)。其次,分析了我國(guó)公立醫(yī)院融資租賃發(fā)展現(xiàn)狀、發(fā)展歷程、發(fā)展前景和行業(yè)特點(diǎn),基于此歸納總結(jié)公立醫(yī)院融資租賃存在的主要風(fēng)險(xiǎn)來(lái)源。在上述工作基礎(chǔ)上,本文進(jìn)一步闡述了融資租賃風(fēng)險(xiǎn)的產(chǎn)生機(jī)理,并據(jù)此提出公立醫(yī)院融資租賃風(fēng)險(xiǎn)控制事前、事中和事后的三階段風(fēng)險(xiǎn)控制策略體系,具體包括風(fēng)險(xiǎn)規(guī)避、風(fēng)險(xiǎn)分散、風(fēng)險(xiǎn)轉(zhuǎn)移、風(fēng)險(xiǎn)補(bǔ)償、風(fēng)險(xiǎn)抑制、風(fēng)險(xiǎn)消化等風(fēng)險(xiǎn)防范與控制策略。最后,本文以Z醫(yī)院為個(gè)案,分析了其融資租賃的現(xiàn)狀、風(fēng)險(xiǎn)來(lái)源和相應(yīng)的風(fēng)險(xiǎn)控制手段,并根據(jù)本文建立的公立醫(yī)院融資租賃風(fēng)險(xiǎn)控制策略體系提出相應(yīng)的對(duì)策研究。研究結(jié)果顯示:公立醫(yī)院融資租賃風(fēng)險(xiǎn)控制應(yīng)從建立有效風(fēng)險(xiǎn)防控機(jī)制、注重與租賃關(guān)系中其他當(dāng)事人的良好合作、提高融資租賃業(yè)務(wù)的質(zhì)量這三個(gè)方面著手,通過(guò)一種或者多種策略和措施的綜合運(yùn)用,在事前、事中、事后等階段識(shí)別、化解和控制風(fēng)險(xiǎn),來(lái)提升公立醫(yī)院融資租賃的風(fēng)險(xiǎn)控制能力。本文豐富了現(xiàn)有融資租賃風(fēng)險(xiǎn)控制的相關(guān)研究,為研究融資租賃承租人的風(fēng)險(xiǎn)控制提供了一個(gè)可供借鑒的理論框架,同時(shí)為公立醫(yī)院融資租賃風(fēng)險(xiǎn)控制體系建立及控制策略制定提供了理論依據(jù)。
[Abstract]:In recent years, the medical industry in our country has developed rapidly, which provides a great market demand for the introduction of the advanced equipment of medical institutions and the construction of the infrastructure, and also provides a considerable market space for the development of the financing lease business in China. With the deepening of the reform of the new medical system, the shortage of funds in the medical institution is common, and the introduction of the financing lease is in the right time, providing a feasible financing path and supporting the rapid development of the medical industry to a certain extent; on the other hand, With the expansion of the financing and leasing business of the medical industry in our country, the risks are also expanded. Therefore, it is necessary to set up the system's risk identification system and strengthen the risk control system in the process of financing lease. Based on the above background, this paper first defines the concept of public hospital, financing lease and risk control based on the existing research results, and then sorts out the relevant theoretical basis such as financing lease, commission agent and risk control. Secondly, the present situation, the development course, the development prospect and the industry characteristics of the financing lease of public hospitals in China are analyzed, and the main risk sources of the financing lease of public hospitals are summarized. On the basis of the above-mentioned work, this paper further expounds the mechanism of the financing lease risk, and puts forward the three-stage risk control strategy system of the risk control of public hospital financing lease, including risk avoidance, risk dispersion and risk transfer. Risk prevention and control strategy, such as risk compensation, risk control, and risk digestion. Finally, this paper, taking the Z hospital as a case, analyzes the present situation, the source of risk and the corresponding risk control means of the financing lease, and puts forward the corresponding countermeasures according to the risk control strategy system of the public hospital financing lease established in this paper. The research results show that the risk control of financing lease of public hospitals should be based on the establishment of effective risk prevention and control mechanism, pay attention to good cooperation with other parties in the lease relationship, improve the quality of the financing lease business, and adopt one or more comprehensive application of the strategies and measures, The risk control ability of public hospital financing lease can be improved by identifying, resolving and controlling risks in advance, in-case, post-post and other stages. The paper enriches the related research of the existing financing lease risk control, and provides a theoretical framework for the study of the risk control of the financing lease tenant, and provides a theoretical basis for the establishment of the risk control system and the development of the control strategy for the financial leasing risk control system of the public hospital.
【學(xué)位授予單位】：河南工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：R197.322;F832.49

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