医院财务管理是医院有关资金的筹集、使用、分配等财务活动所进行的计划、组织、控制、协调、考核等工作的总称,是医院整个工作尤其是经济工作的核心环节,关系着医院的生存与发展.近年来,随着我国会计制度、财务制度的改革深化,促进了医疗财务工作的良好发展,同时也给医院经营管理带来了新的挑战。在新形势下,各级医疗机构及时调整、完善医院财务管理体制,建立良好的财务管理机制,促进医疗卫生事业的发展 Hospital financial management is the general term of planning, organizing, controlling, coordinating and examining the financial activities such as fund-raising, use and distribution of hospital funds. It is the core link of the whole work of the hospital, especially the economic work, and it is related to the survival of the hospital In recent years, with the deepening of the accounting system and financial system reform in our country, the good development of medical and financial work has been promoted, at the same time, new challenges have been brought to the hospital management. Under the new situation, medical institutions at all levels timely adjust and perfect the hospital’s financial management system, establish a sound financial management mechanism and promote the development of medical and health services