医院预算管理是在医院战略目标的引导下,通过预算的编制、执行、控制、评价等一系列活动,全面提高医院管理水平和经营效率,实现医院社会效益最大化的一种管理手段。有了可靠的财务预算,医院的运营工作才有明确的目标,经营活动才能得到有效的控制,期末评价工作才有依据。一、目前医院预算管理工作中存在的问题由于受原来计划经济体制的影响, The hospital budget management is a kind of management means which can improve the hospital management level and management efficiency and achieve the maximization of social benefits of the hospital through a series of activities such as preparation, execution, control and evaluation of budget under the guidance of hospital strategic objectives. With a reliable financial budget, the operation of the hospital has a clear goal, business activities can be effectively controlled, the end of the evaluation has a basis. First, the current problems in the hospital budget management As a result of the original planned economic system,