随着我国社会主义市场经济体制的确立和社会保障制度改革的深化,医院的经济活动和经济关系也发生了根本变化,医疗机构实行分类管理,分别执行不同的财政、税收、价格政策,竞争已成为医院生存、发展的基本法则。医疗机构的经济增长方式、经营管理模式、资源配置手段及医院组织结构等都发生着重大变革,医院经济的转轨已成为必然。本文探讨的重点是:在医院经济转轨时期,满足医院经营管理和医疗市场变化的需要,达到财务管理工作的有效筹划及 With the establishment of the socialist market economy system in China and the deepening of the social security system reform, the hospital’s economic activities and economic relations have also undergone fundamental changes. The medical institutions have implemented classified management and implemented different fiscal, tax, and price policies respectively. The competition has been Become the basic law of hospital survival and development. Major changes have taken place in the economic growth mode, business management model, resource allocation method, and hospital organizational structure of medical institutions. The transformation of the hospital economy has become inevitable. The key points discussed in this paper are: to meet the needs of the hospital’s operation and management and changes in the medical market during the period of hospital economic transition, and to achieve effective planning for financial management and