随着医药卫生体制改革的不断深入,公立医院的经济活动呈现出纵横交错、纷繁复杂的状况,财务行为更趋向于经营化,为了完成新医改对公立医院提出的要求。这从客观上要求公立医院进一步强化财务管理,全面更新财务管理观念。本文从实行公立医院财务管理组织架构创新、创新财务机构及职能和职责配置、大力推进公立医院财务管理信息化创新、实行全面预算管理。等方面探讨了公立医院财务管理观念创新的途径。 With the continuous deepening of reform of the medical and health system, the economic activities of public hospitals show criss-crossing and complicated situations, and the financial behaviors tend to be more and more commercialized. In order to complete the requirements of the new medical reform on public hospitals, This objectively requires public hospitals to further strengthen financial management, a comprehensive update of the concept of financial management. This article from the implementation of public hospital financial management organizational structure innovation, innovative financial institutions and the allocation of functions and responsibilities, and vigorously promote the public hospital financial management information innovation, implementation of a comprehensive budget management. And other aspects of public hospitals to explore ways to innovate the concept of financial management.