公立医院财务管理是指公立医院对于资金的筹集、使用、分配的财务管理行为。财务管理是公立医院经济管理基础内容,关系到公立医院的生存和发展,渗透在医院管理各个环节和领域。文章对公立医院财务管理中存在的问题提出完善对策,为我国公立医院财务管理制度完善提供参考。 Public hospital financial management refers to the public hospital for the financing, use, distribution of financial management practices. Financial management is the basic content of public hospital economic management, related to the survival and development of public hospitals, infiltration in all aspects of hospital management and field. The article puts forward perfecting countermeasures to the existing problems in the public hospital financial management, and provides a reference for the perfection of the financial management system in public hospitals in our country.