随着国家、部队医疗保障制度的出台,部队医院由开放性服务向有偿服务转化。财务管理既有部队管理的性质,又有地方医院财务管理的特点,经费主要通过向上请领标准经费和对外有偿服务两种渠道取得。经济活动具有覆盖面大、涉及范围广、核算层次多等特点,给财务管理带来了一定的难 With the promulgation of national and military medical security systems, military hospitals are transformed from open services to paid services. The financial management has both the nature of troop management and the financial management features of local hospitals. The funds are mainly obtained through both standard funding and external paid services. Economic activities with large coverage, covering a wide range of accounting levels and other characteristics, to the financial management has brought a certain degree of difficulty