随着我国医疗卫生体制改革的进一步深化,医院作为独立法人和经济主体被推上了市场竞争的主要战场。而在这一新形势下,为了确保医院经营活动的正常进行,医院管理者通常会采取融资、贷款等经营策略获取资金,医院财务风险也就随之增加。本文通过对医院财务风险监测预警机制建立的必要性、存在障碍和建设路径进行了初步的探索和研究。 With the further deepening of the medical and health system reform in our country, the hospital, as an independent legal entity and an economic entity, has been pushed onto the main battlefield of market competition. In this new situation, in order to ensure the normal operation of hospital operations, hospital managers usually adopt financing strategies such as financing and loans to obtain funds, and the hospital’s financial risk also increases. In this paper, the necessity, obstacle and construction path of hospital financial risk monitoring and early warning mechanism are established through preliminary exploration and research.