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本文分析了对于公立医院这个特殊行业的财务管理的基本特征-政策性、社会化、专业性;针对这些特征分析了财务管理在公立医院的职能作用,着重强调了财务管理控制基建项目的作用;最后两部分针对现有公立医院财务管理的问题提出了相应的改进措施。
This paper analyzes the basic characteristics of the financial management of public hospitals in this particular industry-policy, socialization, and professionalism. Based on these characteristics, it analyzes the functional role of financial management in public hospitals, and emphasizes the role of financial management and control infrastructure projects. The last two parts propose corresponding measures for the improvement of the financial management of existing public hospitals.