论文部分内容阅读
全面预算管理作为医院合理分配资源、提高资金使用效益、健全内部约束机制、协调短期目标与中长期目标的重要手段日益受到各医院管理层的广泛关注和重视,但全面预算管理在实施中也存在很多问题,导致其作用未能真正发挥。文章以全面预算管理的内涵为出发点,分析了目前医院在实施全面预算管理过程中存在的一些共性问题,从体系完善、预算执行、信息化建设等方面针对性地提出了提高医院全面预算管理的对策,并强调预算管理与其他管理方式的结合有利于提高医院经营管理水平。
Overall budget management is an important means for hospitals to rationally allocate resources, improve the efficiency of capital utilization, improve the internal restraint mechanism, and coordinate short-term goals with medium-and-long-term goals. It has been paid more and more attention by hospital management, but overall budget management also exists in implementation Many problems led to its failure to really play its role. The article takes the connotation of the overall budget management as the starting point, analyzes some common problems existing in the implementation of the comprehensive budget management in the current hospital, and puts forward some suggestions to improve the overall budget management of the hospital from aspects of system improvement, budget execution and information construction. Countermeasures, and stressed that the combination of budget management and other management methods is conducive to improving the operation and management of hospitals.