A heating resistor type flow-measuring device is capable of adjusting heating temperature of a heating resistor according to the ambient temperature as well as making the initial adjustment. A heating resistor, a thermoresistance, a group of the resistors, and an amplifier constitute a bridge circuit, and leading terminals of the group of resistors are connected to one of input terminals of an amplifier for amplifying an error voltage through MOS transistors. The heating temperature of the heating resistor can be changed by selecting one of the MOS transistors and turning it on.