随着社会主义市场经济的建立和完善,医药分开核算及医疗保险制度的实施,医院面临着越来越激烈的竞争和挑战,医院由过去的单纯计划经济正逐步向市场经济过渡,以前靠“财政吃饭”的时代一去不复返,医院管理也由过去的“不算账”朝着“精算账”转变。医院面临着越来越激烈的竞争和挑战,医院要生存和发展,必须走内涵发展之路,必须在管理中找效益,在竞争中求生存,这就要求财务管理工作必须适应新 With the establishment and improvement of the socialist market economy, the separate accounting of medicine and the implementation of the medical insurance system, the hospital is facing more and more intense competition and challenges. The hospital is gradually transitioning from a purely planned economy to a market economy. In the past, The era of “financial food” is gone forever, and hospital management has also been transformed from the past “not counting” toward “actuarial accounting.” Hospitals are faced with increasingly fierce competition and challenges. To survive and develop, hospitals must take the path of connotation development, find benefits in management and survive in the competition, which requires that financial management must adapt to new