改革开放以来,国家经济实现了快速发展,消费水平不断提升的同时“看病难”问题成为困扰当今社会广大群众就医的重要因素。在这种形势下,我国开展医疗体制改革,在公立医院施行药品零差价政策,一定程度上缓解了群众“看病难”的现状。药品零差价政策是我国医疗体制改革的重要举措,对医院的财务管理造成了很大的冲击,原有的财务管理体制已经不适合新政策的实行,医院要与时俱进,针对药品零差价政策的特点出台响应的对策,提升自身的财务管理质量。笔者从药品零差价政策对公立医院财务情况的影响出发,结合新政策的特点,就该出台什么样的对策进行探究,为医院的财务管理提供一些参考和借鉴。 Since the reform and opening up, the national economy has witnessed rapid development and the continuous improvement of the consumption level. At the same time, the issue of “difficulty in seeing a doctor” has become an important factor plaguing the broad masses of the people in today’s society. Under such circumstances, China carried out the reform of the medical system and implemented the zero-difference drug price policy in public hospitals, to a certain extent, alleviated the current situation of the masses in “difficult medical treatment”. Drug zero difference policy is an important measure of medical system reform in our country, which has caused a great impact on the hospital’s financial management. The original financial management system is not suitable for the implementation of the new policy. The hospital should keep pace with the times, The characteristics of the policy response to the introduction of countermeasures to enhance their financial management quality. Based on the influence of drug zero difference policy on the financial status of public hospitals, the author explores what kind of countermeasures should be introduced in light of the characteristics of the new policies and provides some references for the hospital’s financial management.