摘要
本文分析了目前公立医院预算管理存在的问题,提出公立医院应构建全面预算管理模式,加强组织领导,明确医院战略目标和规划,全员、全面、全过程参与,强化预算绩效评价等,保证医院可持续发展。
This paper analyzed the problems existing in the budget management of public hospitals,and proposed that public hospitals should build a comprehensive budget management model,strengthen organizational leadership,clarify hospital strategic goals and plans,promote staff in full,comprehensive,and full-process participation,strengthen budget performance evaluation to ensure hospitals'sustain原able development.
作者
周景青
王滨元
ZHOU Jing-qing;WANG Bin-yuan(Zhejiang Hospital,Hangzhou Zhejiang 310013,China)
关键词
公立医院
全面预算管理
预算绩效考核
public hospital
comprehensive budget management
budget performance evaluation
