随着社会的不断改革与发展,我国医疗卫生体制也在不断的进行改革。医院作为救死扶伤的重要场所,它具有公立性质。但是随着近些年来医疗系统中的各大医院竞争越来越激烈,同时具有私利性质的医院也不得不考虑自身的发展与盈利等问题。财务管理部门作为医院中的核心部门机构,理应对其自身的发展进行详细的规划。虽然近些年来在各大医院中,都对医院内部的财务部门进行了不断的改进,但是在财务管理方面还是有许多问题存在。本论文以三甲医院为研究对象,重点对三甲医院的财务管理现状与问题进行研究,进而提出相应的改善策略。 With the continuous reform and development of the society, the medical and health system in our country is also carrying on the reform constantly. The hospital as an important place to save lives and ward off, it has a public nature. However, with the increasingly fierce competition in major hospitals in the medical system in recent years, privately-owned hospitals also have to consider their own development and profitability issues. As the core departmental institution in the hospital, the financial management department should make detailed planning for its own development. Although the hospital’s internal financial departments have been continuously improved in major hospitals in recent years, there are still many problems in terms of financial management. This thesis takes the top three hospitals as the research object, focuses on the status quo and problems of the financial management of the top three hospitals, and then puts forward the corresponding improvement strategies.