医院的财务管理不仅要融入一般市场活动中,还必须参与医疗服务这个特殊市场的竞争,以尽可能小的消耗取得尽可能多的社会效益和经济效益。社会效益是实现经济效益的前提条件,所以医院的财务管理应在坚持社会效益第一的前提下,增收节支,讲求经济效益。这样,必须从以下几个方面加 The hospital’s financial management must not only be integrated into the general market activities, but also must participate in the special market competition of medical services to achieve as much social and economic benefits as possible with as little as possible consumption. Social benefits are the preconditions for realizing economic benefits. Therefore, the financial management of hospitals should increase revenues and reduce expenditures, while paying attention to economic benefits under the premise of adhering to the first social benefits. In this way, it must be added from the following aspects