1建立全面预算管理体系预算管理是医院财务管理的重要内容,也是做好财务管理工作的第一步,如何作好预算管理,使其对医院经济运行产生强大的约束力。首先必须更新观念,树立并倡导预算管理是全局性管理行为和理念,通过硬性的制度安排使财务预算的编制与执行成为一种规范。其次预算编制应采用上下结 1 Establishing a comprehensive budget management system Budget management is an important part of hospital financial management, and it is also the first step in doing a good job of financial management. How to make budget management well so that it will have a strong binding force on the economic operation of the hospital. First of all, we must update our concepts, establish and advocate budget management as an overall management behavior and philosophy, and make the preparation and implementation of financial budgets a norm through rigid institutional arrangements. Secondly, budget preparation should use upper and lower knots