随着我国加入世贸组织和社会保障制度改革的深化，医院所面临的社会环境日益复杂，医院的经济活动和经济关系也发生了根本的变化，医院财务管理如何适应新的经济形势下的种种变化，也日益为大家所关注，本文拟对这方面略抒己见。一、当前医院面临的社会经济环境１．中国加入WTO With the deepening of China’s accession to the WTO and the reform of the social security system, the social environment faced by hospitals has become increasingly complex. The economic activities and economic relations of hospitals have also undergone fundamental changes. How can hospital financial management adapt to changes in the new economic situation? It is also increasingly concerned by everyone. This article intends to express some opinions on this aspect. I. The current socio-economic environment facing the hospital 1. China’s entry into WTO