随着我国经济的发展,各种社会制度也在不断的完善,尤其是对于医疗体系的完善尤为明显,在完善过程中出现了很多私立医院,但是从整体角度来看,公立医院仍然是医疗体系中的重点,公费医疗仍然占据市场上较大份额,并且公费医疗涉及到的医院越来越多,在很大程度上方便了职工就医,但是在公立医疗报销过程中存在着一定的风险和问题,本文以财务视角观察公立医院在医保报销过程中出现的风险,并给予合适的防范措施,为公立医院医保报销工作提供可参考资料。 With the economic development in our country, various social systems are constantly improving, especially for the consummation of the medical system. In the process of consummation, there are many private hospitals, but from a holistic point of view, the public hospitals are still the medical system In the focus of public health care still occupy a larger share of the market, and public health care involving more and more hospitals, to a large extent convenient for staff to seek medical treatment, but in the public medical reimbursement process there are some risks and problems This article looks at the risks of public hospitals in reimbursement of medical insurance from a financial perspective and gives appropriate precautionary measures to provide reference materials for reimbursement of public health insurance in public hospitals.