We have considered regarding this paper[1] the identification and evaluation of the financial and accounting risks within the public emergency hospital located in Bucharest, the capital of Romania, which has a great impact on its objectives.
 The main objectives of the public emergency hospital in Romania are: guaranteeing the quality and safety of the medical act, endowment with medical devices and medical devices necessary for a quality medical act, institutional development by improving infrastructure, diversifying and increasing the quality of medical services offered to patients, tracking population accessibility and patient satisfaction, respecting the dignity and rights of patients, ensuring optimal conditions for medical investigations, treatment, accommodation, hygiene, nutrition and prevention of nosocomial infections, ensuring high standards of professional competence and encouraging their continuous development, increasing the satisfaction of medical staff, monitoring the achievement of the indicators contracted with the Health Insurance House, the management indicators, the realization of the revenues and expenditures, the analysis of the costs of the specific indicators on each section and the overall regarding the hospital, continuous professional training of employees, maximizing the efficiency of public funds.
 The sample of the scientific research gathered a number of 7 emergency hospitals, multi-specialties, which according to the degree of competence belong to Ist category (very high degree, respectively, having the highest level of equipment and equipment medical and human resources and ensures the provision of medical services of very high complexity) and IInd (high degree, respectively, with a high level of medical equipment, as well as with human resources and ensures the provision of services medical complexity).
 The period for the analysis is 2012-2017, the data being taken from the website of the Ministry of Health of Romania and of the National School of Public Health, Sanitary Management and Sanitation – Research and Evaluation Center for Health Services.
 Starting from the quantitative indicators of each analyzed hospital (number of beds, degree of bed use, number of hospitalization days, average of length hospitalization, number of hospitalization days, number of discharged cases), and taking into account the level of receipts and payments, we have concluded that the main financial and accounting risk factors that may influence the objectives of the public emergency hospital in Romania.
 [1]This article is an extended paper that was presented within the SGEM Vienna Art, International Multidisciplinary Scientific Conferences on Social Sciences and Arts, in April 2019, DOI: 10.5593/SGEM_GeoConference.