公立医院发展三产的情况普遍存在,如何充分利用医院的资源,发挥好三产的作用,成为各医院广泛关心的问题。医院发展三产走过一段曲折、艰难之路。随着市场经济的发展,第三产业的发展还有很大空间。而随着医院改革的日趋深入,医院三产管理内涵将会更为丰富,更为复杂。医院三产的财务管理是一项重要的经济管理工作。财务管理的内 The situation of tertiary hospitals in the development of tertiary industry is widespread. How to make full use of hospital resources and give play to the role of tertiary industry has become a widespread concern of hospitals. Third-class hospital development has gone through a tortuous, difficult road. With the development of market economy, there is still much room for the development of the tertiary industry. With the deepening of hospital reform, the connotation of hospital tertiary management will be more abundant and more complex. The financial management of tertiary hospitals is an important economic management work. Financial Management