社会经济的快速发展使得国家性医疗投入和个人医疗投入比例都大幅度上涨,全民医疗事业正处在飞速发展的高峰期。医院系统作为我国医疗政策的执行者和服务终端,其财务管理质量成为医疗事业成败的关键,本文阐述了当前我国医院财务管理的发展现状,着重分析了医院财务预算管理发展中存在的典型问题,从专业角度和体制角度出发,提出了完善医院财务预算管理的针对性措施。 The rapid socio-economic development has led to a substantial increase in the proportion of state-owned medical investment and personal medical investment, and the universal medical service is at a peak of rapid development. As the executor and service terminal of medical policy in our country, the quality of financial management becomes the key to the success or failure of medical treatment. This paper expounds the present situation of hospital financial management in our country, analyzes the typical problems in the development of hospital financial budget management, From a professional point of view and institutional point of view, put forward to improve hospital financial budget management targeted measures.