在医疗单位加强“两个转变”的进程中,财务管理已处于举足轻重的地位。社会主义市场经济要求医院的经济活动,特别是财务核算,必须从科学管理的角度出发,以促进医院两个效益的增长为目的。目前,医院的财务核算多以年度为周期,年度内经济活动的全过程,一般可通过年初财务预算、年度内发生的经济活动、以及年终决算来反映。为了加强医院财务管理的科学性和实际操作时的可控性,年初财务预算应是关键的环节。但是,仍有一些医院,面对激烈竞争的医疗市场,依然凭老经验办事,甚至按主观意愿在上年的基数上随便加减,草率编制, In the process of strengthening “two transformations” in medical units, financial management has been in a pivotal position. The socialist market economy requires hospital economic activities, especially financial accounting, to proceed from the perspective of scientific management in order to promote the growth of the hospital’s two benefits. At present, the hospital’s financial accounting mostly takes the annual cycle, and the entire economic activity during the year can generally be reflected by the financial budget at the beginning of the year, the economic activities occurring during the year, and the year-end accounts. In order to strengthen the scientific and practical control of hospital financial management, the financial budget at the beginning of the year should be the key link. However, there are still some hospitals that are still dealing with a fiercely competitive medical market. They still work with their old experience, and they even add, subtract, and rashly formulate their subjective wishes on the base of the previous year.