非营利性医院是社会公益事业单位,讲求社会效益是医院管理的最高目标。和企业财务管理一样,医院财务管理是医院管理的核心,该文从财务管理的方面,阐述了非营利医院财务管理与企业财务管理的差异。 Non-profit hospitals are social welfare institutions, and their social benefits are the highest goals of hospital management. As with corporate financial management, hospital financial management is the core of hospital management. From the aspect of financial management, this article elaborates the differences between non-profit hospital financial management and corporate financial management.