摘要
融资租赁一词最早源自上世纪二战后50年代的美国,在欧美等发达国家,融资租赁已经
成为仅次于银行信贷的第二大金融工具。由于在固定资产获得方面融资租赁模式兼具融物的
功能具有一定的优势,针对医疗行业应用大量的医疗设备而言是极其适合的,因此,融资租
赁己成为欧美等发达国家医疗机构中最常使用的一种获取医疗设备的模式。相较于欧美国家
而言,我国融资租赁业最早自上世纪80年代初期开始逐渐通过90年代末期开始向医疗行业渗
透,总体发展态势较为缓慢,但进入21世纪,特别是近十几年来的发展,医疗卫生体制改革
不断深入,我国现代化医疗体系和各种现代化医疗装备不断发展,加之医疗服务需求不断高
速增长,导致医疗市场呈现出一定的竞争态势和格局。随着民营资本进入医疗行业市场,盈
利性医疗机构的竞争态势加剧,先进的医疗设备和硬件设施成为营利性医院发展中重要的核
心“竞争要素”。
A医院位于庆阳市,属于甘肃省的省辖市。A医院在本地区的综合实力排名第二,仅次
于市第一院,医院面临的来自当地其他医院的竞争压力很大。目前需要迫切解决的首要问题
就是,现有的医疗设备老化过时,已经不能满足患者就医的需求,严重阻碍了医院的发展。
根据目前医疗市场发展现状和未来当地对CT诊疗的需求情况,本着服务患者和努力提高医
院核心竞争力的原则,医院决定添置更为先进的多层螺旋CT及其他设备。
因此,为了构建A医院融资租赁风险控制体系,有效提升A医院融资租赁风险管控能力。
本文基于融资租赁相关理论分析的基础上,将风险要素逐一进行必要的提炼和识别;另外,
本文强调以风险识别为基础,作者试图通过对A医院的前期调研基础上,充分结合A医院实
际的融资租赁项目及财务经济的现状进行分析和评估,总结出相应的风险管理策略和建议;结合A医院融资租赁项目案例分析,对医疗行业融资租赁风险控制关键点进行实务分析;以
期能够为医疗行业乃至A医院融资租赁项目进行风险控制体系的成功构建提供有益的参考
依据和建议。
关键词:A医院,融资租赁项目,财务现状,风险管理体系,风险控制 Research on Risk Control of A- hospital Finance Lease
Discipline:
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Abstract
The financing lease term originated from the last century after World War II in 50s in the
United States, Europe and other developed countries, financial leasing has become the second
major financial instruments to bank credit. Because of the fixed assets obtained in both financial
leasing model function has certain advantages, for the medical industry, the application of
medical equipment is very suitable, therefore, financial leasing has become a medical equipment
acquisition mode is most often used in medical institutions in Europe and other developed
countries. Compared to European countries, China’s financial leasing industry’s first since the
early 80s through 90s at the end of last century gradually began to infiltrate into the medical
industry, the overall trend is relatively slow. But in twenty-first Century, especially in recent
years, the medical and health system reform, China’s modem medical system and a variety of
modem medicine Treatment equipment development, coupled with the demand for medical
services continued rapid growth, resultir^ in medical market showing the competition pattern.
And some with private capital into the medical industry market competition intensified, for-profit
medical institutions, advanced medical equipment and facilities become the important core
competitive factors "development of for-profit hospitals.
A hospital is a private hospital,was founded in 2006 after years of development has grown,
has a certain scale, school district covers an area of 3.6 hectares, the total construction area of 48
thousand square meters, fixed assets of RMB 9 million 375 thousand.523 beds,690 staff
members, including: the title of senior technical staff of 423 people, have medical (medical)
section 52, the comprehensive strength in the region of the hospital ranked second, after the first hospital, the hospital faces from other local hospital competitive pressure. At present the main
problem urgent need is the existing medical equipment obsolescence, has been unable to meet the
patients&39; needs, serious obstacle the development of the hospital. According to the current status
of the development of the medical market and the future of local demand for CT treatment,
patients in the service and strive to improve the core competitiveness of the hospital, the hospital
Decided to acqmre more advanced multi - slice spiral CT and other equipment
Therefore, in order to construct the leasing model of A hospital risk control system,
effectively improve the A hospital financial leasing risk management capability. Based on the data
within the medical industry carding and analysis, especially for a large number of medical
institutions in financial leasing project successes and failures of the past experience has done a lot
of research, and the risk factors one by one extraction and recognition necessary; in addition,
this paper emphasizes the risk identification as the basis, the author tries to through the research
on the basis of A hospital, analyze and evaluate the status of fiilly integrated A hospital actual
leasing project and financial risk management, summed up the corresponding strategies and
recommendations; combined with the A hospital financial leasing project analysis of key points to
control the risk of financial leasing mode of medical industry practice analysis; in order to provide
medical and hospital financing lease industry A The aim is to provide useful references and
suggestions for the successful construction of risk control system.
Key Words: A hospital, Financial leasing project, Current situation of financial management,
Risk management system, Risk Management 目录
1^1
1.1研究目的和意义1
1.2研究内容和方法2
1.2.1研究内容2
1.2.2研究方法2
1.3国内外研究现状3
1.3.1国外研究现状3
1.3.2国内研究现状3
1.3.3文献评述5
2医疗设备融资租赁风险相关理论
6
2.1融资租赁的基本概念
6
2.1.1融资租赁的特征
^.6
2.1.2融资租赁对医疗行业的推进
...8
2.1.3医疗设备融资租赁的分类
8
2.2.医疗设备融资租赁风险
9
2.2.1风险的基本概念
9
2.2.2风险产生的原因
9
2.2.3风险特点10
2.2.4风险类型11
2.3.医疗行业融资租赁风险类别
11
2.3.1技术风险11
2.3.2经营风险12
2.3.3内部控制风险
12
3医院医疗设备融资租赁情况
13
3.1A医院基本情况介绍
13
3.1.1企业背景13
3.1.2A医院财务及经营现状
14
3.2A医院设备需求分析
15
3.3融资方案选择过程
16
3.4融资方案对比分析
18
3.5A医院设备融资租赁方案的操作流程
20
3.5.1前期沟通20
3.5.2谈判签约程序
213.6医院关于融资租赁医疗设备的相关管理制度
22
4A医院融资租赁项目风险分析与识别
24
4.1技术风险24
4.2经营风险24
4.2.1融资租赁设备收益性风险
24
4.2.2现金流支付风险
26
4.2A医院医疗设备融资租赁管理上的风险
28
4.2.1A医院尚未构建风险细化管理细则
28
4.2.2医院融资手段及能力偏弱
28
4.2.3专业风险管理团队及能力不足
29
4.2.4风险管理决策流程过长
29
5 A医院融资租赁风险控制对策
30
5.1 A医院融资租赁项目评价指标的选取原则
30
5.2 A医院融资租赁项目评价的构建
30
5.3 A医院融资租赁风险数据分析
31
5.3.1适度检验31
5.3.2主成分提取32
5.3.3主成分命名32
5.4 A医院财务风险评价体系构建
33
5.4.1层次分析法(AHP)原理
33
5.4.2层次分析法排序
35
5.4.3A医院融资租赁项目风险等级划分
36
5.5A医院融资租赁项目风险的控制
37
5.5.1A医院融资租赁风险控制
37
5.5.2A医院内部管理风险的控制
40
6雜42
詩魏45
附录层次分析法分析步骤
48
St m 54
学位论文知识产权声明
55
学位论文独创性声明56
1绪论
1绪论
1.1研究目的和意义
A医院位于庆阳市,属于甘肃省的省辖市^ A医院作为一家民营医院,自2006年创立至
今历经多年的发展壮大,已经初具规模,院区占地面积3.6公顷,房屋总建筑面积4.8万平方
米,固定资产总值937.50万元人民币。开放床位523张,在职人员690人,其中:中高级技术
职称人员423人,拥有医疗(医技)科室52个,该院在本地区的综合实力排名第二,仅次于
市第一院,医院面临的来自当地其他医院的竞争压力很大。目前需要迫切解决的首要问题就
是,现有的医疗设备老化过时,己经不能满足患者就医的需求,严重阻碍了医院的