Each organization is focused on achieving the stated objectives, which form the basis for defining its scope of operation. In health care organizations, the main goal is to satisfy the needs of patients based on the efficient use of resources (tangible and intangible). Risks associated with the use of these resources should be included in the activity of these organizations. Comparing the financial risk of a public hospital with the hospital - a limited liability company indicates that financial risk at the public hospital, in spite of the restructuring process is still very high, while the hospital as a limited liability company due to adopted corporate governance may be a source of profit for future stakeholders.

Słowa kluczowe: szpital jako spółka prawa handlowego, szpital publiczny, wynik finansowy, ryzyko finansowe, ryzyko zadłużenia, hospital as a limited liability company, public hospital, financial risk, financial result, management