长期以来公立医院由于只注重提供服务而非营利,导致公立医院财务管理工作既不规范也不完善,严重阻碍了公立医院自身的发展和进步。基于此本文利用财务管理和会计学相关理论,对我国公立医院财务管理存在的问题进行分析,并结合国内外公立医院财务管理的现状与经验,提出了改进措施和优化的方法。 For a long time, public hospitals have focused on providing services instead of making profits. As a result, public hospital financial management has neither regulated nor perfect, which seriously hindered the development and progress of public hospitals. Based on this, this paper analyzes the problems existing in the financial management of public hospitals in our country by using the theory of financial management and accounting, and puts forward the measures of improvement and optimization based on the current situation and experience of financial management both in domestic and abroad public hospitals.