随着经济体制改革的不断深化，医院的管理体制也在发生着变革，那么，财会管理作为医院管理的重要组成部分，要不要相应地进行变革呢？回答是肯定的。然而，究竟应该怎样变革，应该建立什么样的理财新模式，这是人们普遍关注的一个极其重要的问题，而且也是当前理论与实践尚未 With the continuous deepening of the reform of the economic system, the management system of the hospital is also undergoing changes. Then, as an important part of hospital management, financial management should not be changed accordingly. The answer is yes. However, what exactly should be changed, what kind of new financial model should be established, this is an extremely important issue that people are generally concerned about, but also the current theory and practice have not yet been