民营医院的产权模式一般以股份制为主,在医院的日常运行过程中,医院的所有权与经营权相对分离,如何按照《会计法》、《医院财务制度》和《医院会计制度》的要求,提升财务管理水平,提高其资金的使用效率,是民营医院管理者必须面对的问题,也是医院良性健康发展的重要保证。 Ownership of private hospitals is generally dominated by the shareholding system. In the daily operation of the hospital, the ownership and management rights of the hospital are separated from each other. How to improve the system according to the requirements of Accounting Law, Hospital Finance System and Hospital Accounting System? The level of financial management, improve the efficiency of the use of funds, private hospital managers must face the problem, but also an important guarantee for the healthy development of the hospital.