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随着市场经济发展,医疗体制改革不断深入,公立医院内部提高自身竞争力与发展力的愿望也在日益增长。作为社会医疗服务主要的提供方,如何实现社会公共效益与经济效益的平衡,以保证医院可持续地发展已经成为公立医院财务、管理部门越来越关注的课题。笔者认为,通过实行全面预算管理,有利于引导医院进一步落实“转方式、调结构、转机制”的医改方针[3],促进三甲医院健康发展,为社会提供更好的医疗服务。1医院全面预算管理的概况
With the development of the market economy and the deepening reform of the medical system, the desire to improve their own competitiveness and development within public hospitals is also on the rise. As the main provider of social medical services, how to realize the balance between social public benefits and economic benefits so as to ensure the sustainable development of hospitals has become a topic that public finance and administration departments pay more and more attention to. The author believes that through the implementation of a comprehensive budget management, it is conducive to guide the hospital to further implement the principle of medical reform [3], “to change the structure, transfer mechanism”, to promote the healthy development of the top three hospitals, to provide better medical services for the community. A general hospital budget management overview