财务管理在医院建设中具有不容忽视的作用,它对于医院的整体协调与可持续发展的作用非常大。对于医院发展资金的筹集、医疗资源的合理配置、收支盈余的保持、偿债能力的提高都非常重要。其在参与医院的相关预测和决策工作中,在医院其余的经济活动中,进行相应的财务监督与控制活动中,都有着难以替代的作用。 Financial management plays an important role in hospital construction. It plays a very important role in the overall coordination and sustainable development of the hospital. It is very important for fund raising of hospital development, rational allocation of medical resources, maintenance of income and expenditure surpluses and improvement of solvency. It plays an irreplaceable role in participating in the related prediction and decision-making of the hospital and in the rest of the hospital’s economic activities, carrying out corresponding financial supervision and control activities.