我国医疗卫生改革对公立医院财务管理产生了深刻的影响,医院经营管理中所面临的财务风险也越来越大。面对新环境、新形势、新变化,公立医院必须认清大势,注重内涵式发展,充分完善财务管理,在财务工作中正确认识财务风险及其诱因,以精细化管理规避或化解财务风险,全方位提升财务风险管控能力,才能构筑医院的核心竞争力。 The health care reform in our country has had a profound impact on the financial management of public hospitals. The financial risks faced by the hospital management are also getting bigger and bigger. Facing the new environment, new situation and new changes, the public hospitals must recognize the great potential, pay attention to the connotative development, fully improve the financial management, correctly understand the financial risks and their causes in the financial work, evade or dissolve the financial risks with meticulous management, All-round improvement of financial risk management and control ability, in order to build the hospital’s core competitiveness.