长期以来，医院财务部门由于受传统观念和体制的影响与束缚，只偏重于日常经济业务的记帐、算帐和报帐，仅发挥着会计核算和监督的职能，而经济管理意识相对淡漠。随着医院的改革发展，财务部门在医院的经济管理中的作用显得越来越重要。财务部门，不仅仅要对全院的经济活... For a long time, due to the influence and constraints of the traditional concepts and systems, the hospital financial department only focused on the daily business accounting, accounting and accounting, and only played the functions of accounting and supervision, but the economic management consciousness was relatively indifferent. With the reform and development of the hospital, the role of the financial department in the economic management of the hospital becomes more and more important. The financial department is not only about the economic activities of the hospital...