With the continuous implementation of the reform of the medical and health system and the continuous development of social public welfare undertakings, public hospitals have received a significant increase in donations. As a key part of the internal control of public hospitals, the legality and compliance of donation business and the use of donation objects have attracted much social attention. This article embarks from the current public hospital donation management present situation analysis, combined with the health medical institutions internal control specification donations of related regulations and health industry, identifying the key risk points of public hospital donation management process, in combination with the practical situation of medical institutions put forward specific risk prevention control strategy, aims to provide a reference for the standardization of the hospital management and strengtheming hospital internal control to ensure the smooth progress of donation business.