摘要
预算管理是公立医院财务管理的重要环节,好的预算管理能使提升医院财务管理效率,全面预算管理可在一系列决策活动之后确定最终目标,将其转化为各部门的细化目标,以量化形式考察具体目标的实现度。全面预算使医院整体目标更加具体化,对各部门考核制定科学的尺度与标准,达到医疗、卫生资源的优化配置,提升资金管理力度,完善资金流与物流的结构,加强医院经营管理水平。鉴于此,需大力实施全面预算管理制度,该项工作具有极强的现实意义,文章就医院全面预算管理方法进行了探讨。
Budget management is an important part of financial management in public hospitals.Good budget management can improve the efficiency of financial management in hospitals.Comprehensive budget management can determine the final goal after a series of decision-making activities,and transform it into the detailed goal of each department,and examine the realization degree of specific goals in the form of quantification.The comprehensive budget makes the overall goal of the hospital more specific,establishes scientific measures and standards for the assessment of various departments,achieves the optimal allocation of medical and health resources,improves the capital management,improves the structure of capital flow and logistics,and strengthens the operation and management level of the hospital.In view of this,we need to vigorously implement the comprehensive budget management system,this work has extremely strong practical significance,this paper discusses the hospital comprehensive budget management method.
作者
陆毅
LU Yi(Finance Department,Shanghai General Hospital,Shanghai 200080,China)
出处
《中国卫生标准管理》
2020年第22期36-38,共3页
China Health Standard Management
关键词
公立医院
预算管理
财务管理
医院管理
预算
财务
public hospitals
budget management
financial management
hospital management
budget
financial
