尽管医院本身并不以盈利为目的,也具有一定的公益性质,但是必要的财务管理手段特别是预算编制工作仍然在医院发展过程中起到十分重要的作用。科学的预算管理不仅能够极大提升医院的运行效率,还能够实现经济效益和社会效益的共同发展。预算编制的方法有很多种类型,每一种也有自己的优点和缺点,不同规模、不同地区、不同性质的医院所要选用的预算编制方法也是不同的。本文就医院财务预算编制方法进行比较研究。 Although the hospital itself is not profitable and has a certain public interest, the necessary financial management tools, especially budgeting, still play a very important role in the development of the hospital. Scientific budget management can not only greatly improve the operating efficiency of hospitals, but also achieve the common development of economic benefits and social benefits. There are many types of budgeting methods, each of which has its own advantages and disadvantages. The methods of budgeting chosen by hospitals of different sizes, regions and properties are also different. This article on the hospital financial budget compilation methods for comparative study.