摘要
目前,公立医院预算管理存在意识淡薄、制度不健全、缺乏明确的战略目标等问题。新《医院财务制度》提出医院要建立全面预算管理制度,作为支撑医院战略的量化工具,全面预算管理可以提高医院资金的使用效率和效益。本文介绍了武汉某大型医院战略导向的全面预算管理,就全面预算管理的组织与实施进行了探讨,总结了预算编制、审批、下达、分析和考核的经验。
There are many problems in budget management of public hospitals, such as attaching little importance to budget management, the imperfect system of budget management, lack of clear strategic objectives. Establishing comprehensive budget management system is proposed in the new hospital financial system. As a quantitative tool for supporting hospital strategy, the comprehensive budget management can improve the efficiency and effectiveness of hospital funds. This paper introduces the experience of the organization and implementation in a certain large hospital＇s compre- hensive budget management based on the strategy orientation, including budget preparation, approval, issued, analysis and assessment.
出处
《医学与社会》
2013年第7期31-33,共3页
Medicine and Society
关键词
公立医院
全面预算管理
战略导向
财务制度
Public hospital
Comprehensive budget management
Strategy orientation
Financial system
