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本文介绍医院财务一体化综合运营管理体系。这是以会计核算为核心，以预算管理和支出控制为主线，以成本核算、物流管理、资产管理、薪酬管理（基本工资、岗位津贴、福利、奖金劳务费）为基础，以绩效考核为杠杆的目标决策系统。
<<This paper describes the systematic operational management model of hospital finance. On the basis of accounting，logistics management，asset management and salary management，it is a target-led decision-making system，whose core is accounting. With main clue of budget management and expenditure control，it uses performance appraisal as a level.
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