财务管理既是公立医院管理体制必不可少的组成部分,也对其他重点改革任务有着重要的支撑和保障作用。但就目前而言,我国公立医院在财务管理目标的设定和实现方面还存在不少问题,本文在对这些问题进行分析的基础上,提出应以公益为导向,建立健全公立医院的财务管理目标制,促进我国医疗体制改革取得实效。(一)财务管理目标不明晰或方向不匹配,制约公立医院改革加快推进1.缺乏明确的财务管理目标,难以 Financial management is not only an integral part of the public hospital management system, but also an important support and guarantee for other key reform tasks. However, for now, there are still many problems in the setting and realization of financial management goals in public hospitals in our country. Based on the analysis of these problems, this paper proposes that public hospitals should be guided by public welfare to establish and improve the financial management of public hospitals Target system to promote the reform of China’s medical system to achieve tangible results. (A) the goal of financial management is not clear or the direction of mismatch, restrict the reform of public hospitals to speed up the promotion 1. Lack of clear financial management objectives, it is difficult