财务管理目标的定位及财务治理结构的优化直接影响医院医、教、研等工作的发展进程和运行效率.创新财务管理方法,优化财务运行流程,对促进医院管理的精细化、科学化具有重要的现实意义.通过对国内外医院财务管理职能的分析,探讨了新制度下医院财务管理需加强的职能及创新的方向.%Orientation of financial management goals and optimization on financial governance structure directly affects the development process and operation efficiency on medical care, teaching, research and other work in hospital. By innovation of financial management method and optimization of financial operation process, it has important practical significance to promote refined and scientific hospital management. Through analyses the domestic and foreign hospital financial management functions, the article discusses the financial management function which should strengthen and the direction that can make innovation in hospital.
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