财务管理是医院经济管理的一个重要方面,因为医院的一切医疗保健服务过程,同时也是物资资金的消耗过程。一方面,医院执行医疗保健任务,进行预防与治疗活动;另一方面,它同时许消耗掉一定的活劳动(医院人员的劳动)和物化劳动(药品、卫生材料、动力、仪器设备、房屋建筑),并占用一定的资金(药品材料的储备)。医院看病、 Financial management is an important aspect of hospital economic management, because all the medical and health care services in the hospital are also the process of consumption of material funds. On the one hand, hospitals perform health care tasks and carry out preventive and therapeutic activities. On the other hand, they also consume certain living labor (labor of hospital staff) and materialized labor (drugs, hygienic materials, power, equipment, housing construction). And take up a certain amount of money (the reserve of medicine materials). Hospital,