伴随我国社会发展的不断加速，商业银行金融衍生品越来越丰富，同时带来的是 面临更多的经营风险。而银行为了兼顾安全性及流动性，也越来越重视具有一定政府 背景、具有一定社会影响力的企业。而这其中，公立医院正是这类群体的典型代表： 一方面，在我国当前的经济背景下，公立医院具有社会公益性和影响力；既有国有经 济做后盾，稳定的从财政获取拨款，同时又需要对外经营来满足自身发展需要。另一 方面，作为财政差额拨款事业单位，公立医院取得的补助资金无法满足其发展需求； 而作为非企业，又需在一定程度上按照企业的经营方式进行创收，却还需受到政府的 监管。因此，商业银行在对公立医院业务时，既看重了公立医院巨大的资金体量、社 会影响力以及其背后的政府背景，同时还应在现有制度条件下，通过对该类客户经营 的特殊性，建立一套专业的、科学的资信评估体系。 本文以J银行为例，综合运用定性与定量结合、层次分析法等研究方法，结合信 息不对称，信用风险管理等理论,对公立医院资信体系进行分析研究，并提出优化建议， 同时采用P县人民医院为案例进行正式。首先，本文介绍了研究的的社会背景、环境 背景以及经济背景等，以及提出了研究的目的，之后又进一步阐述了与之相关的研究 方法。其次，对本文所涉及的相关概念和理论进行了阐述分析，如公立医院、资信评 估的概念以及信息不对称理论等。再次，在对J银行进行简要介绍的基础上，将深入 剖析J银行在资信评估方面的做法，然后分析其中存在的问题，如指标体系针对性不 强、缺乏必要的现金流分析、指标设置不够全面合理等。文章第四部分是J银行医院 资信评估方案构建，该章内容作为核心部分，在上述分析的基础上，明确了医院资信 评估指标体系的构建原则、资信评估方法、指标选取等，进而构建了J银行医院资信 评估模型。文章最后，为验证模型的科学性和合理性，选取了P县人民医院作为对象， 开展对该医院的资信评估，引入其它资信评级机构数据进行对比分析发现，模型切实 可行。 关键词：商业银行；公立医院；资信评估 河北地质大学硕士学位论文 III ABSTRACT With the rapid socialization of our country, the financial derivatives of commercial banks are becoming more and more abundant, and at the same time, they are facing more and more operational risks. In order to balance the safety and liquidity, banks are paying more and more attention to the enterprises with certain government background and social influence. Among them, public hospitals are the typical representatives of this group: On the one hand, under the current economic background of our country, public hospitals have social commonweal and influence; both the state-owned economy as the backing, and the steady access to funds from the finance, at the same time, it needs foreign business to meet its own development needs. On the other hand, as a public institution with Financial Balance Allocation, the subsidy funds obtained by public hospitals can not meet their development needs, while as a non-enterprise, they have to generate income to a certain extent according to the mode of operation of the enterprise, but still subject to government oversight. Therefore, commercial banks should not only attach importance to the huge capital volume of public hospitals, social influence and the government background behind them, but also should, under the existing system conditions, through to this kind of customer management particularity, establishes a set of specialized, the scientific credit evaluation system. Based on the research methods of qualitative and quantitative analysis, analytic hierarchy process and information asymmetry theory, credit risk management theory and financing credit risk theory, this paper first introduces the social background, environmental background and economic background of this paper. At the same time, the purpose of the research is put forward. Secondly, the related concepts and theories involved in this paper are expounded and analyzed, such as public hospitals, the concept of credit evaluation and the theory of information asymmetry. Thirdly, this paper analyzes the general practice and existing problems of J bank in hospital credit evaluation, analyzes its practice in credit evaluation on the basis of brief introduction to J bank, and then analyzes the existing problems, such as the poor pertinence of the index system, the lack of necessary cash flow analysis, and the insufficient comprehensive and reasonable setting of the index. The fourth part is the construction of J bank hospital credit evaluation scheme, which is the core part. On the basis of the above analysis, the construction principle, credit evaluation method and index selection of hospital credit evaluation index system are, and then constructs the J bank hospital credit evaluation model. Finally, in order to verify the scientific nature and rationality of the model, P county people's hospital is selected as the object, the credit evaluation of the hospital is carried out, and the data of other credit rating agencies are introduced for comparative analysis. The model is feasible. Key words: Commercial bank; Public hospitals; Credit evaluation 河北地质大学硕士学位论文 V 目 录 摘 要 .......................................................................... I Abstract ........................................................................ II 第一章 绪论 ............................................................. 1 1.1 研究背景及意义 .......................................................... 2 1.1.1 研究背景 .......................................................... 2 1.1.2 研究意义 .......................................................... 3 1.2 国内外研究现状 .......................................................... 3 1.2.1 国外研究现状 ...................................................... 3 1.2.2 国内研究现状 ...................................................... 5 1.3 本文研究的内容与方法 ................................................... 7 1.3.1 研究内容与框架 ................................................... 7 1.3.2 研究方法和技术路线 ............................................... 8 1.4 本文的创新点 ............................................................ 9 第二章 相关概念及理论基础 ...................................................... 9 2.1 相关概念 ................................................................ 9 2.1.1 公立医院 .......................................................... 9 2.1.2 资信评估 ......................................................... 11 2.2 银行信贷资信评估理论基础 ............................................. 12 2.2.1 信息不对称理论 .................................................. 12 2.2.2 信用风险管理理论 ................................................ 12 2.2.3 融资信用风险 ..................................................... 13 2.2.4 层次分析理论 ..................................................... 13 第三章 J银行对医院资信评估一般做法和存在问题 ............................... 16 3.1 J 银行概况 ............................................................. 16 3.1.1 J银行简介 ........................................................ 16 3.1.2 J银行业务情况 ................................................... 16 3.2 J银行资信评估做法 ..................................................... 18 3.2.1 评估指标体系 ..................................................... 18 3.2.2 资信评估流程 ..................................................... 19 3.2.3 J银行面对医院风险的特殊性 ..................................... 20 J银行对公立医院资信评估管理优化研究 VI 3.3 J银行医院资信评估存在的问题 ......................................... 21 3.3.1 指标体系针对性不强 .............................................. 21 3.3.2 缺乏必要的现金流量分析 ......................................... 22 3.3.3 指标设置不够全面合理 ............................................ 22 3.3.4 流程差异化不足 .................................................. 23 第四章 J银行医院资信评估的优化 .............................................. 26 4.1 医院资信评估指标体系的构建原则 ...................................... 26 4.1.1 权威性原则 ....................................................... 26 4.1.2 定量和定性原则 .................................................. 26 4.1.3 可操作性原则 ..................................................... 26 4.1.4 针对性原则 ..........................