医院是以非盈利为目的经营的行政事业单位。以前,由于有上级主管单位的拨款,实行差额预算管理,即所说的“旱涝保收”的体制,医院的许多财务管理制度与企业相比具有不全面性的缺点。随着医院面临逐步独立、市场化经营的局面,建立完善的财务管理制度成为当务之急,尽快与国际通用管理制度接轨,以适应市场变化是医院继续发展的前提条件之一。 The hospital is an administrative institution that operates for non-profit purposes. In the past, due to the allocation of funds from higher authorities, the implementation of budgetary budget management, the so-called “drought protection system,” the hospital’s many financial management systems had incomparable shortcomings with companies. As the hospital is facing a situation of gradual independence and marketization, establishing a sound financial management system has become an urgent task. As soon as possible, it is in line with the international general management system to adapt to market changes as one of the preconditions for the continued development of the hospital.