寻求合并是医疗机构的战略决策,其表现形式往往是投资者对另一方或几方的资本输出,即财务管理上的长期投资(医院会计科目对外投资)。作为投资者,其根本目的是为了获取投资收益及资本增值,但是在不同的历史条件下,长期投资的目的会以不同的形式或以阶段性的目的表现出来。在现阶 The pursuit of merger is a strategic decision of the medical institution, and its manifestation is often the capital output of the investor to the other party or parties, that is, the long-term investment in financial management (hospital accounting subject foreign investment). As an investor, its fundamental purpose is to obtain investment income and capital appreciation, but under different historical conditions, the purpose of long-term investment will be manifested in different forms or in stages. In the current stage