乡镇卫生院院长既要搞好一个乡镇几万人民的医疗卫生保健工作，又要保证全院几十名职工（包括离退休人员）工资福利按时足额发放，还要使单位不断发展壮大。笔者认为，合格的院长必须政治素质好，会管理，精医疗，懂财务。本文结合管理工作实践，就懂得点财务知识谈一些粗浅认? The director of a township health center must not only do medical and health care work for tens of thousands of people in a township, but also ensure that wages and benefits for dozens of employees (including retirees) in the hospital are paid in full and on time, and that the unit continues to grow. The author believes that qualified dean must have good political quality, will manage, be fine medical, and understand finance. This article combines management practice, to understand some financial knowledge to talk about some superficial recognition?