Analysis of the Formation Mechanism of Economic Operation Risks in Public Hospitals and Meso-Level Governance Practices
Yang Zhonghao
Abstract：The risk control and management of economic operation in public hospitals is essential for ensuring public welfare and achieving high-quality development,representing financing supervision.From the dimension of operational balance dilemmas under government regulation,resource allocation challenges amid industry competition,governance capability deficiencies in independent operations,and management tool ineffectiveness in the face of market failures.Taking Shanghai municipal hospitals as an example,the article summarizes and analyzes innovative practices such as budget-guided constraints,economic operation analysis,cost accounting control,information platform support,and the appointment of chief accountants.It outlines the implementation path for hospital economic operation risk prevention and control based on meso-level governance.It suggests that the economic operational risk management in public hospitals should align with their institutional mechanisms and operational characteristics,and should strengthen exploration in areas such as the application of management accounting tools,the use of digital and intelligent technologies,and the standardization of accounting information.
Keywords：public hospitaleconomic operationrisk prevention and controlmeso-level governance
Publication Date：2026-02-05
Online Publishing Date：2026-03-16(First online date of this platform, not the publication date of the document)
Pages：5( 75-78,89 )