数字化转型视角下医疗企业财务风险预警研究——以H公司为例

Research on Financial Risk Early Warning of Medical Enterprises from the Perspective of Digital Transformation—A Case Study of H Company

摘要: 财务风险预警是通过分析企业财务及经营信息，识别潜在危机并发出预警的管理工具。在数字化时代，传统预警模型在动态数据处理和复杂环境适应性上存在不足。本研究以H公司为对象，引入具备较强不确定性处理能力的GM(1,1)预测模型，构建数字化转型视角下的财务风险预警体系，通过灰色关联分析法筛选关键指标、熵值法确定权重、功效系数法计算综合得分，实现对财务趋势的提前预测。研究旨在为数字化转型背景下的医疗企业提供更有效的财务风险预警方法，为企业稳健运营提供理论与实践支持。

Abstract: Financial risk early warning is a management tool that identifies potential crises and issues early warnings by analyzing an enterprise’s financial and operational information. In the digital era, traditional early warning models are deficient in dynamic data processing and adaptability to complex environments. Taking H Company as the research object, this study introduces the GM(1,1) prediction model, which boasts robust capability in handling uncertainties, and constructs a financial risk early warning system from the perspective of digital transformation. By screening key indicators via the grey relational analysis method, determining indicator weights through the entropy weight method, and calculating comprehensive scores using the efficacy coefficient method, this study achieves the advance prediction of financial trends. The research aims to provide more effective financial risk early warning methods for medical enterprises amid digital transformation, and offer theoretical and practical support for the stable operation of such enterprises.