摘要
从2020年疫情常态化下,很多公立医院亏损严重、入不敷出,甚至借钱发工资。本文以Y医院为例,通过对医院全面预算管理存在的问题,提出了相应的解决措施,优化资源配置,增加竞争力和持续发展的能力。
Since the normalization of the epidemic in 2020,many public hospitals have suffered serious losses,cannot make ends meet,and even borrowed money to pay wages.Taking Y hospital as an example,this paper proposes corresponding solutions through the problems existing in the overall budget management of the hospital.Optimize resource allocation,increase competitiveness and sustainable development capabilities.
作者
张松艳
ZHANG Songyan(Beijing Miyun District Maternal and Child Health Hospital,Beijing 101500)
出处
《中国科技纵横》
2022年第6期159-162,共4页
China Science & Technology Overview
关键词
全面预算管理
内部控制
绩效评价
comprehensive budget management
internal control
performance evaluation