受计划经济的长期影响,中小型国有医院一般都将主要精力集中在如何提高医疗业务技术水平上,却忽视了加强医院的财务管理。但在市场经济背景下,医院的财务管理成为医院经济工作的核心,直接影响到医院的生存与发展,如何完善医院财务管理体系显得尤为重要。 Long-term effects of the planned economy, small and medium-sized state-owned hospitals are generally focused on how to improve the technical level of medical services, but neglected to strengthen the hospital’s financial management. However, under the background of market economy, the hospital’s financial management has become the core of the hospital’s economic work, which has a direct impact on the survival and development of the hospital. It is particularly important to improve the hospital’s financial management system.