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新医院财务制度以新医改政策为背景,对医院财务管理提出了更高要求。预算管理是医院战略发展规划目标的重要环节,完善的全面预算管理机制,对健全医院考核指标、有效控制医疗成本以及细化医院战略目标等具有十分重要的意义。文章主要针对医院全面预算管理的现状进行分析,探讨某院确立全面预算的目标原则、组织框架和内容方法,在此基础上提出改进医院预算管理的建议。
The new hospital financial system with the new medical reform policy as the background, the hospital financial management put forward higher requirements. Budget management is an important part of the hospital’s strategic development planning objectives. A sound and comprehensive budget management mechanism is of great significance to improving the hospital’s assessment indicators, effectively controlling the medical costs and refining the hospital’s strategic goals. The article mainly analyzes the status quo of the hospital’s comprehensive budget management, discusses the objective principle, organizational framework and content method of establishing a comprehensive budget in a hospital, and puts forward suggestions on how to improve the hospital’s budget management.