公立医院作为国家公共服务职能体现的重要载体,其公益性及经济运行的有效性成为政府对其举办医院财政管理的根本要求。新医院财务、会计制度施行以来,国家卫生计生委预算管理医院均在不同程度实施了全面预算管理及其他相关经济管理举措,积累了一定经验,取得了初步成效,其实施路径和典型案例在一定层面上具有推广价值和参考意义。本期特别策划邀请国家卫生计生委卫生发展研究中心的 Public hospitals as an important carrier of national public service functions, the public welfare and the effectiveness of economic operation become the government’s fundamental requirement for the hospital financial management. Since the implementation of the new hospital finance and accounting system, the budget management hospitals under the State Health and Family Planning Commission have all implemented the comprehensive budget management and other related economic management measures to varying degrees and have accumulated some experience and achieved initial success. The implementation path and typical cases are certain The level has the promotion value and reference significance. This issue special planning to invite the National Health and Family Planning Commission Health Development Research Center