我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究

1、我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 摘 要 1999 年融資租賃開(kāi)始滲透到我國(guó)醫(yī)療設(shè)備銷售市場(chǎng),融資租賃方式在醫(yī)療設(shè)備銷售領(lǐng)域的引入為我國(guó)醫(yī)院利用社會(huì)資本,引進(jìn)先進(jìn)醫(yī)療設(shè)備發(fā)揮了重要作用,并在最近幾年有了一定的快速發(fā)展。隨著我國(guó)金融體制和醫(yī)療政策改革的不斷深入,醫(yī)療市場(chǎng)對(duì)這種醫(yī)療設(shè)備融資租賃的需求越來(lái)越大,但實(shí)際情況是,醫(yī)療設(shè)備融資租賃公司的發(fā)展過(guò)程中并不很順利,主要原因是目前國(guó)內(nèi)對(duì)于醫(yī)療設(shè)備融資租賃風(fēng)險(xiǎn)較大,醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理相對(duì)落后。因而加強(qiáng)對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理,已成為推動(dòng)和發(fā)展我國(guó)醫(yī)療設(shè)備融資租賃公司發(fā)展的重要前提之一。 本論文從醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)產(chǎn)生的原因分

2、析出發(fā),對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)進(jìn)行識(shí)別研究并對(duì)目前醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)進(jìn)行了詳細(xì)的分類探索。接著,論文對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)進(jìn)行了評(píng)價(jià)分析,并運(yùn)用目前國(guó)際上最常用的 CAMELS 評(píng)價(jià)系統(tǒng)對(duì)醫(yī)療設(shè)備融資租賃公司進(jìn)行了風(fēng)險(xiǎn)評(píng)價(jià)實(shí)證研究。在此基礎(chǔ)上,論文對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)防范進(jìn)行了探討。指出了目前我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理當(dāng)中存在的問(wèn)題,對(duì)產(chǎn)生這些問(wèn)題的原因進(jìn)行了詳細(xì)的剖析。最后對(duì)目前我國(guó)醫(yī)療設(shè)備融資租賃風(fēng)險(xiǎn)管理提出了針對(duì)性的建議。 要研究我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理,必須首先明確風(fēng)險(xiǎn)產(chǎn)生的以下幾個(gè)原因:醫(yī)療設(shè)備融資租賃內(nèi)在特征導(dǎo)致風(fēng)險(xiǎn)。由于醫(yī)療設(shè)備融資租賃公司開(kāi)展業(yè)

3、務(wù)過(guò)程中,涉及的當(dāng)事人很多,一般情況下會(huì)有醫(yī)院、設(shè)備生產(chǎn)廠家或代理商,最終設(shè)備是要交付給醫(yī)院使用,醫(yī)院支付租金給醫(yī)療設(shè)備融資租賃公司,這種以償還本息為條件的資金所有權(quán)的分離能否最終實(shí)現(xiàn),相當(dāng)大的程度取決于醫(yī)院對(duì)租賃設(shè)備的使用效率、經(jīng)營(yíng)管理的效益及其自身的財(cái)務(wù)狀況,一旦醫(yī)院經(jīng)營(yíng)管理不善,財(cái)務(wù)發(fā)生危機(jī),醫(yī)院對(duì)醫(yī)療設(shè)備融資租賃公司租金的償還就會(huì)發(fā)生問(wèn)題。另外,生產(chǎn)廠家的延遲交貨,商務(wù)運(yùn)作過(guò)程中運(yùn)輸人裝卸發(fā)生故障等都會(huì)加大醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)的產(chǎn)生。外部運(yùn)行環(huán)境因素誘發(fā)風(fēng)險(xiǎn)。我國(guó)醫(yī)療設(shè)備融資租賃業(yè)尚處于起步階段,相關(guān)的融資租賃政策和制度不健全或滯后,是引發(fā)我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 租賃

4、業(yè)務(wù)風(fēng)險(xiǎn)特別是醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)的重要因素。國(guó)家雖然于近幾年頒發(fā)了一些相關(guān)的管理辦法及條例,但目前這些管理辦法及相關(guān)條例還有待于進(jìn)一步的完善。金融市場(chǎng)的變化和醫(yī)療衛(wèi)生制度改革導(dǎo)致風(fēng)險(xiǎn)。金融體制改革和金融市場(chǎng)改革的變化,也不同程度地加重了醫(yī)療設(shè)備融資租賃公司的風(fēng)險(xiǎn)。我國(guó)的資金市場(chǎng)秩序比較混亂,加上近幾年中國(guó)經(jīng)濟(jì)的過(guò)熱發(fā)展,使得醫(yī)療設(shè)備融資租賃公司在資金來(lái)源上和銀行相比缺乏市場(chǎng)競(jìng)爭(zhēng)力。同時(shí),由于國(guó)際國(guó)內(nèi)政治、經(jīng)濟(jì)等原因以及國(guó)際金融市場(chǎng)匯率的頻繁波動(dòng),也使得不少利用外資進(jìn)行租賃的承租醫(yī)院實(shí)際償付負(fù)擔(dān)加重,不少租賃公司因此風(fēng)險(xiǎn)程度驟增。另外,目前我國(guó)的醫(yī)療衛(wèi)生制度本身的特點(diǎn)及醫(yī)療政策改革的不確定

5、性,也會(huì)增加醫(yī)療設(shè)備融資租賃公司面臨的風(fēng)險(xiǎn)。 接著,針對(duì)上述我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)產(chǎn)生的原因,論文對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)的識(shí)別進(jìn)行了詳細(xì)分析。包括風(fēng)險(xiǎn)識(shí)別的意義、風(fēng)險(xiǎn)識(shí)別的步驟、風(fēng)險(xiǎn)識(shí)別的方法等。在對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)識(shí)別的基礎(chǔ)上,論文提出了目前我國(guó)醫(yī)療設(shè)備融資租賃公司面臨的風(fēng)險(xiǎn)及其表現(xiàn)形式:有來(lái)自承租人的債權(quán)和物權(quán)風(fēng)險(xiǎn),有來(lái)自供貨商的所有權(quán)無(wú)效風(fēng)險(xiǎn),來(lái)自投資人的流動(dòng)性風(fēng)險(xiǎn)及融資風(fēng)險(xiǎn),還有來(lái)自監(jiān)管部門的稅收風(fēng)險(xiǎn)和政治風(fēng)險(xiǎn),最后還有來(lái)自醫(yī)療設(shè)備融資租賃公司自身的租賃資產(chǎn)殘值風(fēng)險(xiǎn)。 然后,論文還對(duì)我國(guó)醫(yī)療設(shè)備融資租賃公司的風(fēng)險(xiǎn)進(jìn)行了評(píng)價(jià)與防范策略分析。運(yùn)用目前美國(guó)金融管理當(dāng)局對(duì)金融

6、機(jī)構(gòu)風(fēng)險(xiǎn)評(píng)價(jià)的 CAMELS 體系方法,從資本充足性、資產(chǎn)質(zhì)量、管理狀況、盈利能力和流動(dòng)性到市場(chǎng)敏感性六個(gè)方面,來(lái)反映和衡量金融機(jī)構(gòu)風(fēng)險(xiǎn)管理能力,并對(duì)我國(guó) XL 醫(yī)療設(shè)備融資租賃公司進(jìn)行了實(shí)證研究。在醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)防范策略方面,論文主要從醫(yī)療設(shè)備融資租賃公司自身的角度,從成立風(fēng)險(xiǎn)管理委員會(huì)、建立內(nèi)部風(fēng)險(xiǎn)預(yù)警機(jī)制及加強(qiáng)公司項(xiàng)目流程管理來(lái)防范公司風(fēng)險(xiǎn)。 接下來(lái),論文對(duì)我國(guó)醫(yī)療設(shè)備融資租賃風(fēng)險(xiǎn)管理存在的問(wèn)題及成因進(jìn)行了詳細(xì)的分析。對(duì)于存在的問(wèn)題,主要有以下幾個(gè)方面:宏觀環(huán)境有待改善。目前,我國(guó)對(duì)于醫(yī)療設(shè)備融資租賃的相關(guān)法律法規(guī)不健全使得醫(yī)V我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 療設(shè)備風(fēng)險(xiǎn)管

7、理無(wú)法可依;沒(méi)有系統(tǒng)的會(huì)計(jì)準(zhǔn)則會(huì)加大醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理的難度;對(duì)應(yīng)的醫(yī)療設(shè)備融資租賃公司的監(jiān)管機(jī)構(gòu)混亂,導(dǎo)致醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理的混亂。行業(yè)環(huán)境不利于風(fēng)險(xiǎn)管理。中國(guó)醫(yī)療衛(wèi)生制度目前發(fā)展方向尚不確定,這種發(fā)展方向的不確定性,給醫(yī)療設(shè)備融資租賃風(fēng)險(xiǎn)管理帶來(lái)了很大的困難,今天制定的風(fēng)險(xiǎn)管理標(biāo)準(zhǔn)可能會(huì)因?yàn)樾袠I(yè)的環(huán)境改變而隨之變化。風(fēng)險(xiǎn)管理意識(shí)相對(duì)淡薄。目前,我國(guó)很多醫(yī)療設(shè)備融資租賃公司對(duì)于風(fēng)險(xiǎn)管理的意識(shí)相對(duì)淡薄,很多公司對(duì)于風(fēng)險(xiǎn)管理的重要性認(rèn)識(shí)不清,片面強(qiáng)調(diào)業(yè)務(wù)開(kāi)展,而不注重風(fēng)險(xiǎn)管理,即使是最近幾年一些醫(yī)療設(shè)備融資租賃公司問(wèn)題頻出之后也沒(méi)有及時(shí)的總結(jié)與分析。風(fēng)險(xiǎn)管理手段相對(duì)落后。受制

8、于醫(yī)療設(shè)備融資租賃在中國(guó)的發(fā)展階段,風(fēng)險(xiǎn)管理在業(yè)務(wù)中的導(dǎo)入仍僅限于極少數(shù)幾家醫(yī)療設(shè)備融資租賃公司,其風(fēng)險(xiǎn)管理的水平也還是僅僅停留在加強(qiáng)擔(dān)保,保證等手段上。 對(duì)于以上我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理目前所存在的問(wèn)題,主要成因如下:傳統(tǒng)計(jì)劃經(jīng)濟(jì)對(duì)人們風(fēng)險(xiǎn)意識(shí)的影響。很多現(xiàn)今的醫(yī)療設(shè)備融資租賃公司管理者都是從原來(lái)傳統(tǒng)計(jì)劃經(jīng)濟(jì)的管理者而來(lái),他們的風(fēng)險(xiǎn)意識(shí)相對(duì)來(lái)說(shuō)還受原來(lái)計(jì)劃經(jīng)濟(jì)的影響較重。法規(guī)上沒(méi)有風(fēng)險(xiǎn)管理標(biāo)準(zhǔn)。由于醫(yī)療設(shè)備融資租賃在我國(guó)的發(fā)展時(shí)間不久,相應(yīng)的法律法規(guī)并不完善。外部監(jiān)督不力。目前,我國(guó)對(duì)醫(yī)療設(shè)備融資租賃監(jiān)督標(biāo)準(zhǔn)不統(tǒng)一,各相關(guān)監(jiān)督主體之間缺乏信息橫向溝通,并沒(méi)有發(fā)揮到應(yīng)有的作用。行業(yè)從業(yè)

9、者人員素質(zhì)相對(duì)偏低及相應(yīng)的內(nèi)控不到位。 最后,論文指出了加強(qiáng)我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理的針對(duì)性建議:政府在宏觀政策上創(chuàng)造良好的經(jīng)營(yíng)環(huán)境。國(guó)家結(jié)合宏觀調(diào)節(jié)目標(biāo),針對(duì)某類醫(yī)療行業(yè)的承租醫(yī)院設(shè)立租賃信用保險(xiǎn)基金,為解決我國(guó)基層中小醫(yī)院醫(yī)療設(shè)備融資問(wèn)題設(shè)立基層醫(yī)院信用保險(xiǎn)機(jī)構(gòu),配合國(guó)家醫(yī)療機(jī)構(gòu)改革方案的推進(jìn)。醫(yī)療設(shè)備融資租賃行業(yè)協(xié)會(huì)加強(qiáng)風(fēng)險(xiǎn)管理。建立完善醫(yī)療設(shè)備融資租賃行業(yè)協(xié)會(huì),形成租賃產(chǎn)業(yè)鏈,促進(jìn)行業(yè)發(fā)展和風(fēng)險(xiǎn)控制。建立化解風(fēng)險(xiǎn)的環(huán)境協(xié)調(diào)機(jī)制。針對(duì)極個(gè)別醫(yī)院逃廢債務(wù)的現(xiàn)象,可遵循政府協(xié)調(diào)、多方參與、綜合治理、區(qū)別對(duì)待、減少風(fēng)險(xiǎn)和優(yōu)化資源配置的原則,約束相關(guān)承租醫(yī)院的賴帳、逃債行為。醫(yī)療設(shè)備融資

10、租賃公司建立風(fēng)險(xiǎn)內(nèi)控機(jī)制。醫(yī)療設(shè)備融資租賃公司樹(shù)立風(fēng)險(xiǎn)意識(shí)。醫(yī)療設(shè)備融VI我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 資租賃公司應(yīng)樹(shù)立在醫(yī)療設(shè)備租賃業(yè)務(wù)當(dāng)中的風(fēng)險(xiǎn)防范意識(shí),充分認(rèn)識(shí)防范化解風(fēng)險(xiǎn)的緊迫性和重要性,明確防范風(fēng)險(xiǎn)的指導(dǎo)思想。 本論文展開(kāi)的對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)識(shí)別和風(fēng)險(xiǎn)評(píng)價(jià)和實(shí)證研究及防范策略研究具有創(chuàng)新性,對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理建議的探討也有針對(duì)性。但是限于作者的能力,對(duì)此所作的研究有不盡人意之處,醫(yī)療設(shè)備融資租賃公司的風(fēng)險(xiǎn)管理必須建立在醫(yī)療產(chǎn)業(yè)鏈的基礎(chǔ)上,醫(yī)療設(shè)備融資租賃公司的風(fēng)險(xiǎn)控制呈動(dòng)態(tài)運(yùn)行狀態(tài),是一個(gè)閉合的運(yùn)行結(jié)構(gòu),由此構(gòu)成的科學(xué)規(guī)范的風(fēng)險(xiǎn)管理體系才能保證租賃資金安全

11、性、流動(dòng)性、贏利性,也才有醫(yī)療設(shè)備融資租賃公司的健康成長(zhǎng)。關(guān)于這一動(dòng)態(tài)宏觀系統(tǒng)的風(fēng)險(xiǎn)管理更具實(shí)際意義,這方面的內(nèi)容也有待于今后更深入地研究。關(guān)鍵詞:醫(yī)療設(shè)備,融資租賃,風(fēng)險(xiǎn)識(shí)別,風(fēng)險(xiǎn)管理VII我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 Abstract Financial leasing started to infiltrate into Chinese medical equipment market in 1999. It helps Chinese hospitals to utilize the social capital and import the advanced medical

12、equipment. In recent years, it developed very well. But, with the innovation of Chinese financial system and iatrical policy, the development of financial leasing company in the medical equipments is not very well, mainly because the risk of the financial leasing is very high and the risk management

13、 on the financial leasing company in medical equipment lags behind the times. So, to improve the risk management of the financial leasing company in medical equipment is one of the prerequisites to the development of the financial leasing company in medical equipment in China This paper starts to an

14、alyze what causes the risk of financial leasing company in medical equipments, then to distinguish the risk and detail the risk catalogs. After that, the paper gives a comprehensive evaluation of the risk in financial leasing company in medical equipment, using the popular CAMELS system to execute a

15、 case study of financial leasing company. Based on what discussed ahead, the paper probes into the precautions of the risk management, points out what problems exist in the risk management of Chinese financial leasing company in medical equipment and decompose the causes of the problems. At the end,

16、 the paper gives the suggestions against the causes of the problems on the risk management of Chinese financial leasing company in medical equipment In order to research on the risk management of Chinese financial VIII 我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 leasing company in medical equipment, the paper at first makes

17、 it clear that the causes of the risk: the inherent characteristics of the financial leasing in medical equipment cause the riskBecause during the transaction of the financial leasing business in medical equipment, many litigants are concerning. Generally speaking, the lessee hospital, manufacturer

18、of the equipment or agencies of the equipment. The hospitals use the device and pay the rental to the financial leasing company. Whether the transaction that payment of the principal plus interest as a must for the separation of the capital and the ownership can be realized, mainly depends on the ef

19、ficiency of the usage of the equipment of the hospital, the operation of the hospital and the finance situation of the hospital. Once the operation of the hospital is not smooth and the hospital encounters crisis, the payment of the hospital for the principle and interest to the financial company wi

20、ll be in trouble. If the manufacturer of the equipment have a delay for delivery, or there is a trouble in the cargo ship, the risk of the financial leasing company will increase. The external environment factors cause the risk. The financial leasing in medical equipment just starts in China, the re

21、lated policy and regulation need to be improved. This is the important causes of the risk of the financial leasing company. In recently years, even though the government issued some regulation, the regulation need to be perfected. The innovation of the financial system and the irotrial policy will c

22、ause the risk. The change of financial system and market, increased the risk of the financial leasing company in medical equipment. The economic chaos in Chinese financial market and the hot of the economy in recent years in China, make the financial leasing company lace of the competitiveness compa

23、red with the banks. At the same time, the international and domestic politics, economics, the exchange IX我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 rates fluctuation, burdened the hospitals which were using the foreign capital to leasing the medical equipment. The risk of many financial leasing company are on the rise. Now

24、adays, the characteristics of current medical and healthy system and the uncertainty of the innovation of the medical policy, will give more risk to the financial leasing company in medical equipmentAs for the causes of the risk on the financial leasing company in medical equipment in China, the pap

25、er gives a very detailed analyses on the identification of the risk in financial leasing company in medical equipment in China, including the significance of the risk identification, the step of the risk identification, the methods of the risk identification. Based on the identification, the paper d

26、escribed the risk on the Chinese financial leasing company in medical equipment, and the form of the expression. The main form of the risk expression are: creditors right and goods right risk from the lessee, the invalid ownership from the supplier, the fluidity and financing risk from the investors

27、, the tax and politics risk for the authorities, and the remain value of the leasing equipment from the financial leasing company itselfNext, the paper gives an evaluation and precaution for the risk of Chinese financial leasing company in medical equipment, using the CAMELS system which is used by

28、the American financial authority to evaluation the financial institutes, from capital adequacy, the assets quality, the management, the earnings quantity and quality, liquidity and sensitivity to the market, to reflect and measure the risk management of the financial institutes. The paper uses XL fi

29、nancial leasing company as a case for the CAMELS study. As for the precaution for the risk of Chinese financial leasing company X我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 in medical equipment, the paper standing on the leasing company angles, uses the way to set up a risk management committee, to form the precaution syste

30、m in the company and to enforce the standardization of the project management to preclude the risk of the financial leasing companyThen, the paper analyzes the problems of current risk management in financial leasing company in medical equipment. Mainly there are several problems as following: the m

31、acro environment needs to be improved. Nowadays, the law and regulation on the financial leasing company especially for the medical financial leasing company are limited. The criterion on accounting of financial leasing company difficults the risk management of financial leasing company. The authori

32、ty is not unified, many supervisor on the financial leasing company lead the chaos of the risk management of the financial leasing company. the medical industry and financial leasing industry are not good for the risk management on financial leasing company. The uncertainty of current Chinese health

33、 and medical industry innovation, gives trouble to the risk management of Chinese financial leasing company. Todays standards on the risk management of financial leasing company may be changed due to the industry environmental changing. Most financial leasing company pay little attention to the comp

34、any risk management. In recently year, the financial company are paying attention only on how to develop business, not to the risk management. Even in recently years, some risky cases happened in some financial leasing company, most have not summarize the lessons of the risky cases. the risk managem

35、ent method are based on the tradition ways. Due to the development of Chinese financial leasing company in medical equipment, the risk management in business development is only XI我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 limited to few financial leasing company. The way of risk management is only based on enforce warrant

36、, and guaranteeWhat are the causes to the problems in current Chinese financial leasing company in medical equipment? The paper believe: the affect of the traditional planning economy market. Many managers of the financial leasing company in medical equipment are from the managers of traditional nat

37、ional company. Their awareness of the risk is just based on the planning economy ways. there is no lay criterion on current risk management. Because the short history of financial leasing in China, the corresponding law is not developed the supervision is not very powerful. Nowadays, the supervision

38、 standards from different authorities are not the same. The different supervisors lack information communication and have no affect on the financial leasing industry. the employee in the industry are not qualified and the financial leasing companies lack corresponding internal control system In the

39、end, the paper gives some suggestions on improving the risk management of financial leasing company in medical equipment: The government should create a good environment for the financial leasing company in medical equipment. The government should combine macro regulation goal, to create the assuran

40、ce funds for the leasing hospitals in some areas to solve the credit problems in some small county hospitals in remote areas of China and to suit the innovation of Chinese health and medical industry. the association of the financial leasing in medical equipment should enforce the risk management. T

41、he industry should create the industry associations to improve the industrial chain and help the risk control. To create the dissolving system for the risk of financial leasing XII我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 company. For the few lessee who dont pay the rental, the government should set up a many-party-attend

42、-system. the financial leasing company in medical equipment should create the internal risk control system. The financial leasing company in medical equipment should have the awareness of the risk management. The companies should understand the importance and necessity of the precaution There is a n

43、ew idea on the research of risk identification, evaluation and case study and the precaution on Chinese financial leasing company in medical equipment. The discussion on the suggestion for the risk management of Chinese financial leasing company in medical equipment is directed against the current r

44、isk management problems. But due to the limitation of authors knowledge, some research on the issues mentioned above is not very satisfying. The risk management of financial leasing company in medical equipment must base on the medical industry chain. The risk management of financial leasing company

45、 in medical equipment is a dynamic procedure. It is in a cycling structure. Only base on the dynamic and cycling structure, can the risk management system assure the leasing capitals safety ,liquidity and profitability, and may the financial leasing company in medical equipment develop healthily. Th

46、e dynamic, macro system of risk management is practicalSo in the future, more research should be do on this areaKey Words: Medical Equipment ; Financial Leasing ; Risk Identification;Risk Management XIII 我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 目 錄 第 1 章 緒 論 1 1.1 研究背景及研究意義.1 1.2 國(guó)內(nèi)外研究現(xiàn)狀2 1.3 本文的研究?jī)?nèi)容與主要框架4 第 2 章 醫(yī)療設(shè)備融資租賃

47、風(fēng)險(xiǎn)的界定6 2.1 融資租賃概念及特征.6 2.1.1 融資租賃概念.6 2.1.2 融資租賃特征.7 2.1.3 我國(guó)融資租賃歷史回顧.7 2.1.4 融資租賃市場(chǎng)結(jié)構(gòu)9 2.2 醫(yī)療設(shè)備融資租賃實(shí)質(zhì).12 2.2.1 醫(yī)療設(shè)備定義.12 2.2.2 醫(yī)療設(shè)備分類.13 2.2.3 醫(yī)療設(shè)備融資租賃定義.14 2.3 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理的界定.14 2.3.1 風(fēng)險(xiǎn)的定義14 2.3.2 風(fēng)險(xiǎn)管理的含義.15 2.3.3 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)的定義.16 2.3.4 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)的復(fù)雜性.17 第 3 章 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)產(chǎn)生原因及風(fēng)險(xiǎn)識(shí)別19 3.1 醫(yī)

48、療設(shè)備融資租賃公司風(fēng)險(xiǎn)產(chǎn)生原因19 3.1.1 醫(yī)療設(shè)備融資租賃業(yè)的內(nèi)在特征導(dǎo)致風(fēng)險(xiǎn).19 3.1.2 醫(yī)療設(shè)備融資租賃業(yè)的外部運(yùn)行環(huán)境因素誘發(fā)風(fēng)險(xiǎn).21 3.1.3 金融市場(chǎng)的變化和醫(yī)療衛(wèi)生制度改革導(dǎo)致風(fēng)險(xiǎn)21 3.2 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)識(shí)別.22 3.2.1 風(fēng)險(xiǎn)識(shí)別的意義.22 3.2.2 風(fēng)險(xiǎn)識(shí)別的步驟.22 3.2.3 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)識(shí)別的方法23 3.3 醫(yī)療設(shè)備融資租賃公司面臨的風(fēng)險(xiǎn)類型24 3.3.1 來(lái)自承租人的風(fēng)險(xiǎn).25 3.3.2 來(lái)自供貨商的風(fēng)險(xiǎn).25 3.3.3 來(lái)自投資人的風(fēng)險(xiǎn).26 3.3.4 來(lái)自監(jiān)管部門的風(fēng)險(xiǎn)27 XIV 我國(guó)醫(yī)療設(shè)備融資租賃公

49、司風(fēng)險(xiǎn)管理研究 3.3.5 醫(yī)療設(shè)備融資租賃公司自有的風(fēng)險(xiǎn).27 第 4 章 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)評(píng)價(jià)及防范29 4.1 CAMELS 方法及其評(píng)價(jià)體系.29 4.2 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)的綜合衡量方法探析31 4.2.1 資本充足性.31 4.2.2 資產(chǎn)質(zhì)量.33 4.2.3 管理狀況.34 4.2.4 盈利能力.36 4.2.5 流動(dòng)性.37 4.2.6 市場(chǎng)敏感性38 4.3 對(duì) XL 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)評(píng)價(jià)的實(shí)證分析39 4.3.1 公司背景介紹.39 4.3.2 運(yùn)用 CAMELS 方法對(duì)公司風(fēng)險(xiǎn)情況分析41 4.3.3 結(jié)論.44 4.4 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)防

50、范與控制44 4.4.1 成立公司風(fēng)險(xiǎn)管理委員會(huì).45 4.4.2 建立公司風(fēng)險(xiǎn)預(yù)警系統(tǒng).46 4.4.3 加強(qiáng)項(xiàng)目流程管理.47 第 5 章 醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理存在問(wèn)題及成因分析49 5.1 醫(yī)療設(shè)備融資租賃現(xiàn)狀.49 5.1.1 醫(yī)療設(shè)備市場(chǎng)概述.49 5.1.2 醫(yī)療設(shè)備融資租賃市場(chǎng).50 5.2 我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理存在問(wèn)題51 5.2.1 宏觀環(huán)境有待改善.51 5.2.2 行業(yè)環(huán)境不利于風(fēng)險(xiǎn)管理.53 5.2.3 風(fēng)險(xiǎn)管理意識(shí)相對(duì)淡薄.54 5.2.4 風(fēng)險(xiǎn)管理手段相對(duì)落后.55 5.3 我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理存在問(wèn)題成因分析56 5.3.1 傳統(tǒng)計(jì)

51、劃經(jīng)濟(jì)對(duì)人們風(fēng)險(xiǎn)意識(shí)的影響.56 5.3.2 法規(guī)上沒(méi)有風(fēng)險(xiǎn)管理標(biāo)準(zhǔn).57 5.3.3 外部監(jiān)督的不力.57 5.3.4 行業(yè)從業(yè)者人員素質(zhì)相對(duì)偏低57 5.3.5 醫(yī)療設(shè)備融資租賃公司內(nèi)部監(jiān)控不到位58 XV我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 第 6 章 對(duì)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理的建議. 59 6.1 政府在宏觀政策上創(chuàng)造良好的經(jīng)營(yíng)環(huán)境59 6.2 醫(yī)療設(shè)備融資租賃行業(yè)協(xié)會(huì)加強(qiáng)風(fēng)險(xiǎn)管理.60 6.3 建立化解風(fēng)險(xiǎn)的環(huán)境協(xié)調(diào)機(jī)制61 6.4 醫(yī)療設(shè)備融資租賃公司樹(shù)立風(fēng)險(xiǎn)意識(shí)61 6.5 醫(yī)療設(shè)備融資租賃公司建立風(fēng)險(xiǎn)內(nèi)控機(jī)制.62 結(jié) 束 語(yǔ)63 參考文獻(xiàn). 65 致 謝. 67XVI

52、我國(guó)醫(yī)療設(shè)備融資租賃公司風(fēng)險(xiǎn)管理研究 第 1 章 緒 論 1.1 研究背景及研究意義 我國(guó)的醫(yī)療設(shè)備融資租賃開(kāi)始于 1999 年,這種新的交易形式一出現(xiàn)便以其便捷的操作流程,專業(yè)的管理方式,靈活的操作方式,得到醫(yī)療設(shè)備銷售市場(chǎng)的廣泛認(rèn)可。目前在國(guó)內(nèi)從事醫(yī)療設(shè)備融資租賃業(yè)務(wù)有一大批企業(yè),如上海遠(yuǎn)東國(guó)際租賃,紐科金融租賃(現(xiàn)更名為美聯(lián)信金融租賃),中國(guó)外貿(mào)金融租賃,新世紀(jì)國(guó)際租賃,浙江金融租賃股份,河北金融租賃等,盡管融資租賃在我國(guó)醫(yī)療設(shè)備銷售市場(chǎng)發(fā)展的如火如荼,但相比國(guó)外而言仍然發(fā)展緩慢?！?006 年我國(guó)醫(yī)療設(shè)備市場(chǎng)銷售額達(dá) 612 億元人民幣,其中1有融資租賃額不到 20 億元人民幣,租賃市場(chǎng)滲透率 不足 4%,而且租賃產(chǎn)品相對(duì)單一。而美國(guó)的醫(yī)療設(shè)備租賃市場(chǎng)滲透率高達(dá) 30%以上,日本達(dá)29.5%,臺(tái)灣也達(dá)到 8%” 。中國(guó)醫(yī)療設(shè)備租賃市場(chǎng)相比國(guó)外發(fā)展的落后,這其中有我國(guó)租賃業(yè)整體大環(huán)境的原因,也有國(guó)家政策的因