医院作为一个特殊的服务行业,同时具有企业性质和社会公益性两种属性,随着医疗卫生体制改革的不断深入,国家鼓励社会资本进行医疗投资和运营,医疗服务也将面临市场化竞争。从而,医院在做到救死扶伤的社会职责的同时,也不得不考虑自身的生存和发展。财务管理,作为医院管理的重要组成部分,对医院的生成和发展具有重要影响。要在激烈的市场竞争中处于不败之地,就必须加强医院财务管理,使财务管理工作渗透到医院的各个领域、各个环节之中。 As a special service industry, hospitals have both the nature of enterprises and social welfare. With the continuous deepening of medical and health system reform, the state encourages social capital to invest and operate in medical treatment and medical services will also face marketization competition. As a result, hospitals also have to consider their own survival and development while fulfilling their social responsibilities of saving lives and reducing injuries. Financial management, as an important part of hospital management, has an important influence on the formation and development of hospitals. To be invincible in the fierce market competition, we must strengthen the hospital’s financial management, so that financial management work to penetrate all areas of the hospital, all aspects.