非营利性医院是社会公益事业单位,其管理目标是追求社会效益最大化,为病人提供有价值的服务,满足病人的需求。在医院管理过程中,其财务管理同企业财务管理一样都占据核心地位。文章主要从财务管理的角度,分析非营利性医院财务管理与企业财务管理的差别。 Non-profit hospitals are social public welfare institutions whose management objective is to pursue the maximization of social benefits, provide valuable services to patients and meet the needs of patients. In the process of hospital management, its financial management occupies the same position as the corporate financial management. The article mainly analyzes the difference between non-profit hospital financial management and enterprise financial management from the perspective of financial management.