在当今的社会,医疗行业内的竞争越来越激烈,公立医院也必须要深化改革,进行相应的调整和优化,确保顺利的发展下去。然而公立医院却有着很多方面的财务风险,影响了医院的稳定和进步。本文深入分析了公立医院产生财务风险的主要原因,并基于内部控制框架提出了具体的防范措施,希望能为公立医院的改革提供有意义的参考,从而有效的规避财务风险,降低不必要的经济损失。 In today’s society, the competition in the medical industry is getting more and more intense. Public hospitals must also deepen the reform, make corresponding adjustments and optimizations, and ensure smooth development. However, public hospitals have many aspects of financial risk, affecting the stability and progress of the hospital. This paper analyzes the main causes of financial risks in public hospitals and puts forward specific precautionary measures based on the internal control framework in the hope of providing meaningful reference for the reform of public hospitals so as to effectively avoid financial risks and reduce unnecessary economic loss.