With the further deepening of hospital reform, the medical institutions gradually turned into franchised medical enterprises from the traditional welfare institutions. So hospitals must pay attentions to both the social benefits and their own operation efficiency and economic benefits. Financial management is the core of the hospital economic management, involving all aspects of the hospital management. Thus, only strengthening financial management, evaluating the operating results scientifically and establishing the effective incentive and restraint mechanisms can enhance the market competitiveness of hospitals. Based on the basic theory of financial management and the working practice of hospital financial management, this book comprehensively and systematically expounds on the basic theories, methods and skills of hospital financial management.