随着我国社会主义市场经济体制的不断完善,医疗改革不断深化的今天,医院之间的竞争越来越激烈,导致医院经营压力越来越大,医院经营所面临的市场风险也越来越多,这就给医院的财务管理工作提出了更高的要求。财务报表作为医院会计核算的重要内容,科学的财务报表分析可以有效的加强医院经营风险识别,因此,在新型医疗改革背景下,必须加强基于财务报表的风险识别分析,保证医院的健康稳定发展。本文分析了基于财务报表的医院风险识别方法,并提出风险防范措施。 With the continuous improvement of China’s socialist market economic system and ever-deepening medical reform, the competition among hospitals is getting fiercer and fiercer, resulting in more and more pressure on the operation of hospitals and more and more market risks facing the operation of hospitals , Which gives the hospital’s financial management made higher requirements. As an important part of hospital accounting, scientific analysis of financial statements can effectively enhance the identification of hospital operational risks. Therefore, under the new medical reform background, risk identification analysis based on financial statements must be strengthened to ensure the healthy and stable development of the hospital. This article analyzes the hospital risk identification method based on financial statements, and puts forward the risk prevention measures.