West J, Glickman S, Seidner A G
Seidner & Company, Pasadena, CA, USA.
Healthc Financ Manage. 1996 Sep;50(9):48-51.
The financial assets of a healthcare organization can present many opportunities for investment. In order to develop a profitable investment program that avoids risky speculation, however, healthcare financial managers must fully understand the nature and risks of their organizations' investments. They must define and monitor their investment objectives, limitations, levels of acceptable risk and policies and conditions through a statement of investment policy and comprehensive investment guidelines.
医疗保健机构的金融资产会带来诸多投资机会。然而,为了制定一个能避免风险投机的盈利性投资计划,医疗保健财务经理必须充分了解其机构投资的性质和风险。他们必须通过投资政策声明和全面的投资指南来界定并监控其投资目标、限制因素、可接受的风险水平以及政策和条件。