随着经济的发展,医疗体制改革逐渐深入,在复杂的内外环境中医院面临更多的财务风险。财务风险对医院现金流转有直接的影响,可能给医院造成巨大的经济损失。所以,医院实施财务风险控制是十分必要的,可以说有效的控制财务风险是医院可持续发展的重要保障。文中介绍了医院财务风险来源以及现金流视角下控制医院财务风险的措施。 With the economic development, the reform of the medical system is gradually deepening, and hospitals face more financial risks in the complex internal and external environment. Financial risks have a direct impact on the hospital’s cash flow, which can cause huge economic losses to the hospital. Therefore, the implementation of the hospital’s financial risk control is very necessary, it can be said that the effective control of financial risk is an important guarantee for the sustainable development of the hospital. This article describes the sources of hospital financial risk and cash flow control perspective of hospital financial risk measures.