公立医院融资租赁的风险识别与控制研究

发布时间：2019-05-15 16:02

【摘要】：近年来,我国的医疗行业发展迅速,为医疗机构先进设备的引入与基础设施的建设提供了巨大市场需求,也为融资租赁业务在中国的发展提供了可观的市场空间。随着新医疗体制改革的深化,医疗机构资金短缺现象普遍存在,而融资租赁的引入适逢其时,提供了一种可行的融资路径,并在一定程度上支持了医疗行业的快速发展;另一方面,随着我国医疗行业融资租赁业务的不断扩大,其所蕴藏的风险也随之扩大。因此,建立系统的风险识别体系,强化融资租赁过程中的风险控制体系尤为必要。根据上述背景,本文基于已有的研究成果,首先界定了公立医院、融资租赁、风险控制等概念,并梳理了融资租赁、委托代理和风险控制等相关理论基础。其次,分析了我国公立医院融资租赁发展现状、发展历程、发展前景和行业特点,基于此归纳总结公立医院融资租赁存在的主要风险来源。在上述工作基础上,本文进一步阐述了融资租赁风险的产生机理,并据此提出公立医院融资租赁风险控制事前、事中和事后的三阶段风险控制策略体系,具体包括风险规避、风险分散、风险转移、风险补偿、风险抑制、风险消化等风险防范与控制策略。最后,本文以Z医院为个案,分析了其融资租赁的现状、风险来源和相应的风险控制手段,并根据本文建立的公立医院融资租赁风险控制策略体系提出相应的对策研究。研究结果显示:公立医院融资租赁风险控制应从建立有效风险防控机制、注重与租赁关系中其他当事人的良好合作、提高融资租赁业务的质量这三个方面着手,通过一种或者多种策略和措施的综合运用,在事前、事中、事后等阶段识别、化解和控制风险,来提升公立医院融资租赁的风险控制能力。本文丰富了现有融资租赁风险控制的相关研究,为研究融资租赁承租人的风险控制提供了一个可供借鉴的理论框架,同时为公立医院融资租赁风险控制体系建立及控制策略制定提供了理论依据。
[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.
【学位授予单位】：河南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322;F832.49

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