目前,医院财务管理观念陈旧、缺乏监督机制、会计法规体系不健全以及财务人员素质不高,给医院经济决策带来了一定的风险。本文针对这些情况提出了建立财务管理预警机制,发挥管理会计作用,建立医院财务绩效分析、评价制度以及实施预算管理等具体措施。 At present, the concept of hospital financial management is outdated, there is no supervision mechanism, the system of accounting laws and regulations is not perfect, and the quality of financial personnel is not high, which brings certain risks to the economic decision-making of the hospital. This article proposes the establishment of financial management early warning mechanisms, the role of management accounting, the establishment of hospital financial performance analysis, evaluation system and the implementation of budget management and other specific measures for these situations.