医院的财会活动是一项专业技术性很强的社会活动。它要在医院财会环境中进行同时又构成社会大环境、总环境。为了保证医院财会活动正常、高效地进行,医院财会人员须对医院财会环境有一定的认识,并在此基础上对其进行适应、利用和改造。 所谓医院财会环境,是指医院财会机构在实施业务活动中所面临的客观氛围,它包括影响医院活动进行的现实和潜在因素。 医院财会的对象主要包括上级领导,本单位领导,其它部门,社会各有关部门和个人等。在这些接触中,每天都发生着一些既是新问题,又是老问题的矛盾。在这些矛盾中,我们常常以消极被动的形态出现。比如在医院 The hospital’s accounting activities are a professional and technical social activity. It must be carried out in the hospital financial and accounting environment while also constituting the social environment and the general environment. In order to ensure the normal and efficient implementation of hospital finance and accounting activities, hospital finance personnel must have a certain understanding of the hospital’s accounting environment, and on this basis, adapt, use and transform them. The so-called hospital accounting environment refers to the objective atmosphere faced by hospital financial institutions in the implementation of business activities. It includes the actual and potential factors that affect hospital activities. The objects of hospital finance and accounting mainly include superior leaders, heads of the unit, other departments, relevant departments and individuals of society, and so on. In these contacts, there are daily contradictions that are both new and old problems. In these contradictions, we often appear in passive and passive forms. For example in a hospital