医疗保险制度与我国广大人民群众的健康福利息息相关,伴随着我国医疗保险体制的不断改革和完善,我国医疗服务机构的经营模式也随之改变,与此同时,医疗保险体制的变革对医院原本以鼓励节俭,减少浪费、保障基本医疗为原则的财务管理工作提出了新的要求和挑战。为适应新的医疗体制改革,合理检查、合理用药及合理收费等医疗活动逐渐成为医院财务管理的基本要求。 Medical insurance system is closely linked with the health welfare of the broad masses of our people. Along with the constant reform and improvement of China’s medical insurance system, the business model of medical service institutions in our country also changes. At the same time, the reform of medical insurance system has changed the original Encouraging frugality, reducing waste and safeguarding the basic principles of financial management put forward new requirements and challenges. In order to adapt to the new medical system reform, medical activities such as reasonable inspection, rational drug use and reasonable charges have gradually become the basic requirements of the hospital’s financial management.