公立医院是一种特殊的实体,它不同于追求利润最大你给的企业,也不同于传统意义上的事业单位,同是兼具企业和事业单位的部分特征,以公益服务性为其主要特征,目的在于提高服务优质性而非营利性,坚持收支平衡,量入为出,预算原则是不搞赤字预算。本文分析了公立医院财务风险的特征和形成原因,并就财务风险控制问题提出几点意见以供参考。 Public hospital is a special kind of entity. It is different from the enterprise that you seek for the most profit. It is also different from the institution in the traditional sense. It is also a part of the characteristics of both enterprises and public institutions. Taking the service of public service as its main feature , The purpose is to improve the quality of service rather than for-profit, insist on the balance of payments, into out, the budget principle is not to engage in budget deficits. This article analyzes the characteristics and causes of financial risks in public hospitals, and puts forward some suggestions on the control of financial risks for reference.