本文试从财务预算、成本核算和组织架构三方面对中美两国医院的财务管理现状进行分析比较,希望能给我国医院财务管理工作提供借鉴的经验,加快医院财务管理工作改革步伐。 This article tries to analyze and compare the financial management status of hospitals in China and the United States from three aspects: financial budget, cost accounting and organizational structure. It hopes to provide experience for the financial management of hospitals in China and accelerates the reform of hospital financial management.