兼具企业性质和公益性质,医院作为一类特殊的社会机构,对人们生产生活影响极大。医院预算管理水平直接决定着其管理水平和未来发展,其中财务预算管理更是预算管理工作中的核心内容,并影响着医院财务管理的各方面。本文将对医院财务预算管理的功能及存在的问题进行思考,并对此提出相关策略。 Both the nature of the enterprise and the nature of public welfare, the hospital as a special type of social institutions, has a great impact on people’s production and life. The level of hospital budget management directly determines its management level and future development. Financial budget management is the core content of budget management and affects all aspects of hospital financial management. This article will think about the functions and existing problems of the hospital’s financial budget management and put forward relevant strategies.