打破原有的预算管理体制 ,从根本上进行医院预算管理改革 ,积极推行现代化管理手段 ,使预算管理科学化、规范化、合理化。彻底转变经营观念 ,在重视理财的同时 ,转变财务部门单纯核算和事后监督的职能 ,提高财务部门的权利及财会人员的素质。医院管理者要协调方方面面的关系 ,使全院上下为预算目标共同努力 ,以适应目前医院面临的严峻挑战。 Break the original budget management system, fundamentally carry out hospital budget management reform, and actively implement modern management methods to make budget management scientific, standardized, and rational. Completely change the concept of business management, and at the same time pay attention to financial management, change the functions of simple accounting and ex post supervision of the financial department, improve the rights of the financial department and the quality of accounting personnel. Hospital administrators need to coordinate all aspects of the relationship, so that the entire hospital to work together for the budget objectives to meet the serious challenges facing the current hospital.