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中文摘要：
指出目前我国部分公立医院内部管理粗放，运行成本上升，需要建立科学规范的财务治理框架。通过对各国公立医院财务治理经验的分析，提出公立医院内部财务治理重在重大经济事项集体决策；财务收支合规合法；内部控制及预算绩效等方面，外部治理关键在于监管报告建立及信息透明等。
英文摘要：
At present, some public hospitals in China have extensive internal management with rising operation cost, which need to establish a scientific and standardized financial governance framework. Through the analysis of financial governance in public hospitals of different countries, focused issues on internal financial governance in public hospitals are the collective decision - making on major economic issues, legal financial revenues and expenditures, internal control and budget performance. The ex- ternal governance lies in the establishment of regulatory reporting and transparency of information.
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