我国公立医院提供了大量具有社会功能性质的任务,但在运行中出现一些问题,如应有的功能和责任履行不到位,布局、规模和结构不尽合理,职工收入与经济效益挂钩等。政府为公立医院提供良好的政治、经济、政策环境,是促使公立医院体现公益性、履行社会责任的重要保证。公立医院要加强行业自律,财务部门作为医院的经济管理核心要充分发挥有效统筹核算,减低成本,提高运营绩效率有效辅助医院履行社会职能。 Public hospitals in our country provide a large number of tasks of social functional nature. However, some problems appear in the operation, such as the lack of proper function and responsibility fulfillment, unreasonable layout, scale and structure, the link between workers’ income and economic benefits. The government provides a good political, economic and policy environment for public hospitals. It is an important guarantee for public hospitals to embody public welfare and fulfill their social responsibilities. Public hospitals should strengthen self-discipline of the industry, and the financial department as the core of the hospital’s economic management should give full play to effective overall accounting, reduce costs and improve operating performance and effectively assist hospitals to fulfill their social functions.