一、医院财务管理的概念医院财务管理是利用货币形式对医院的生产、经营、业务活动全过程进行综合性的管理,是医院管理的重要组成部分。具体地说,就是对医院的各种资金、成本费用、收支以及财务成果进行管理。因此,医院财务管理是反映和监督医院业务活动、提高经济效益、实现增收节支、促进事业发展的重要工作。二、医院财务管理中存在的问题(一)当前医院财务管理中缺乏风险意识在计划经济下医院的各项事业基本由国家包办,财政是主要的资金供应者,不存在市场经营风险,造成财务管理人员 First, the concept of hospital financial management Hospital financial management is the use of monetary forms of the hospital’s production, management, business activities of the whole process of integrated management, hospital management is an important part. Specifically, it manages the various funds, costs, revenues and expenditures, and financial results of the hospital. Therefore, the hospital’s financial management is to reflect and supervise the hospital’s business activities, improve economic efficiency, achieve revenue and savings, and promote the development of the important work. Second, the hospital’s financial management problems (A) the current lack of awareness of the hospital’s financial risk awareness In the planned economy, the hospital’s basic business by the state, finance is the main provider of funds, there is no market risk, resulting in financial manager