自二十世纪九十年代美国管理专家迈克尔·哈默提出企业再造思想以来，一直流行于世界各大企业，成为企业改善流程、提高管理能力的利器。医院财务流程再造，是对医院财务管理过程和财务决策体制进行重塑，以提高财务运行效率，财务流程再造对于提高医院的运行效率、降低运营成本具有十分显著的现实意义，尤其是对于规模庞大、结构复杂、院区众多的医院集团更具有重大的参考意义。%Since the theory of enterprises recreation put forward by Amerian management expert Michael Harmmer in the 1990s, the theory become popular as an effective tool to improve the procedures and management. Recreation of hospital financial process can recreate financial management process and financial decision-making system so as to improve the efficiency of financial operation. Recreation of hospital financial process is significantly important to improve efficiency of financial operation and reduce operation cost, especially for hospital group with large scale, complex construction and numerous hospital areas.
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