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本文借鉴关于医院实施全面预算细化管理的相关理论,对现有的学术文献进行梳理归纳,并结合相关医院的实践经验,提出研究医疗行业预算细化管理的意义和重要性及全面预算管理包含的内容等,然后探析目前医院预算管理没有实行多部门全员参与的管理机制的形势,最后提出强化预算监督,考核预算执行情况以及建立完善的信息系统等措施与建议。
This article draws lessons from the relevant theory about the detailed budget management of hospitals and summarizes the existing academic documents. Combining with the practical experience of related hospitals, this paper puts forward the significance and importance of studying the detailed budget management of the medical industry and the comprehensive budget management including And then analyzes the current situation that the hospital budget management does not implement the management mechanism of full departmental participation in multiple departments and finally puts forward measures and suggestions such as strengthening budget supervision, assessing the implementation of the budget and establishing a sound information system.