财务管理是医院经营管理工作的重要组成部分,贯穿于医院经营管理的全过程。医院所有的经营决策都必须以医院财务核算为依据,都必须依赖准确的会计数据、前瞻的财务预测和周密的财务分析;在经营决策实施过程更离不开财务部门合理的财务控制;而且,还需要用财务分析指标去评估其经营成果。因此,提高医院财务管理水平是保证医院持续健康发展的重要条件之一。 Financial management is an important part of the operation and management of the hospital, which runs through the whole process of hospital operation and management. All hospital management decisions must be based on the hospital’s financial accounting as a basis, must rely on accurate accounting data, forward-looking financial projections and careful financial analysis; business decision-making process is inseparable from the financial sector reasonable financial control; Moreover, Also need to use financial analysis indicators to assess its operating results. Therefore, to improve the level of hospital financial management is one of the important conditions to ensure the sustained and healthy development of the hospital.