我国的医疗卫生体制改革在不断深化,二级医院是医疗机构的中坚力量,在改革中如何进一步提高管理水平,实现可持续发展,是当务之急。文章从财务管理的角度出发,对二级医院存在的财务问题进行分析,提出只有实行总会计师管理,才能从根本上对医院的财务管理进行改革。 China’s medical and health system reform is deepening, the second-tier hospitals are the backbone of medical institutions in the reform how to further improve the management level and achieve sustainable development, is a top priority. From the perspective of financial management, the article analyzes the financial problems in the second level hospitals, and proposes that the reform of the financial management of hospitals should be fundamentally carried out only through the implementation of the chief accountant management.