非盈利医院财务战略是医院提高管理水平和社会效益的重要保障,因此,非盈利医院要在日常运营管理中制定并实施切实有效的财务战略。本文介绍非盈利医院财务战略的特征和发展现状,并在此基础上提出非盈利医院制定财务战略和实施财务战略应关注的问题,以供参考。 Non-profit hospital financial strategy is the hospital to improve management and social benefits of an important guarantee, therefore, non-profit hospitals in the daily operation and management to develop and implement effective financial strategy. This paper introduces the characteristics and development status of non-profit hospital’s financial strategy, and on this basis puts forward the non-profit hospital financial strategy and the implementation of the financial strategy should be concerned about the issue for reference.