医疗风险基金在医院财务管理中的应用

医疗风险无处不在已成为医疗界的共识，在当今商业医疗保险制度尚不健全的条件下，医院通过设立医疗风险基金，建立风险共担机制，增加医院主动进行风险预防和控制的能力，医疗风险基金应结合医院财务管理，规范核算、合理运用，并实行监督考核机制，确保医疗风险管理机制得以持续发展。

Health Risk Fund in the Financial Management of Hospitals

Ubiquitous medical risk is the consensus of the medical profession. Today medical insurance system is not in sound business condition. The hospital increases the risk of hospital prevention and control capacity through the establishment of venture funds and of risk-sharing mechanism. Health risk fund should be combined with hospital financial management, standardized accounting, rational use and implementation of supervision and evaluation mechanisms to ensure the sustainable development of medical risk management system.