摘要
文章以管理会计应用为切入点,在上海申康医院发展中心提出的"三级嵌套"的预算管理架构(医院层面、申康层面、政府层面)实施成效的基础上,从系统多元化整合、预算风险管控与财务队伍建设等方面探索适合公立医院全面预算管理一体化建设体系,以期优化医院资源配置的同时提高运营效率。
It takes the application of management accounting as the starting point and combines Shanghai Shenkang Hospital Development Center to vigorously promote the construction of comprehensive budget management in municipal public hospitals,and puts forward the implementation effect of"three-level nested"budget management framework(hospital level,Shenkang level,government level).From the system diversification integration,budget risk control and financial team construction and other aspects,it explores a comprehensive budget management integration construction system suitable for public hospitals,in order to optimize the allocation of hospital resources and improve operation efficiency.
作者
窦剑峰
DOU Jian-feng(Longhua Hospital,Shanghai University of Traditional Chinese Medicine,Shanghai,200032,China)
出处
《中国卫生经济》
北大核心
2021年第12期99-103,共5页
Chinese Health Economics
关键词
管理会计
预算管理一体化
业财融合
价值创造
management accounting
integration of budget management
industry and finance integration
value creation
