财务管理是医院经济工作的核心,医院所有的经营决策都必须以医院的会计核算为依据。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,加强内部控制,发挥管理会计作用,建立医院财务绩效分析、评价制度,突出财会审计稽核以及实施预算管理等具体措施。 Financial management is the core of the hospital’s economic work. All hospital operating decisions must be based on the hospital’s accounting. At present, the concept of hospital financial management is outdated, there is no supervision mechanism, the system of accounting laws and regulations is not perfect, and the quality of financial personnel is not high, which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 an early warning mechanism for financial management, strengthens internal control, plays a role in management accounting, establishes hospital financial performance analysis and evaluation systems, highlights accounting audit audits, and implements budget management.