Under the traditional financial mode, the current hospital financial management mode is relatively rough and extensive, lacking fine management. Although the educational level of financial personnel is not low and their professional quality is up to standard, the relevant training and learning of financial personnel lags behind the level of enterprise financial personnel due to the lag of management mode. Moreover, the financial personnel of the hospital only carry out risk prevention and control for the possible problems in the basic accounting, lack the awareness of risk prevention and control at the front end of the business, and often control the risk according to the financial system after the occurrence of business events, so they can not timely and effectively identify risks and avoid risks according to regulations.
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