摘要
随着市场环境的变化及公共医疗市场的开放,公立医院面临的竞争日益激烈,寻找一种新的、完善的且在医院中能够广泛应用的预算管理制度已迫在眉睫。公立医院在全面预算管理的实施过程中,应做好全面预算管理目标的确定,全面预算的编制,全面预算执行与控制,全面预算的核算,全面预算差异分析与调整,全面预算的考评等方面工作。
With the change of market environment and the open of the public health market, public hospitals are facing increasingly severe competition. Therefore, it is extremely urgent to find a budget management system which is new, sound and can be widely applied in the hospitals. Public hospitals should do a good job in implementing master budget management including determining the objectives, compi- lation of budget, execution and control, checking computation, variance analysis and adjustment, and evaluation.
出处
《商业经济》
2014年第2期36-37,106,共3页
Business & Economy
关键词
全面预算管理
公立医院
必要性
实施
master budget management, public hospitals, necessity, implementation
