近年来医院的财务管理面临着新形势的挑战。所谓新形势主要包括三方面的内容:会计信息化的发展趋势、新的医疗制度改革、新的会计制度的出台。现代医院需要针对以上三种新形势,对医院财务管理模式进行改进和创新,是目前现代医院财务管理的重要工作。 In recent years, the hospital’s financial management is facing the challenge of the new situation. The so-called new situation mainly includes three aspects: the development trend of accounting informationization, the new medical system reform and the introduction of a new accounting system. Modern hospitals need to address the above three new situations and to improve and innovate the hospital’s financial management model is an important task of modern hospital financial management.