随着医疗体制的改革进程,提升医院管理水平成为当前公立医院的重要课题,控制运营成本已成为制约公立医院发展的关键因素。对于大型公立医院来讲,充分运用预算管理工具,做好预算的编制、执行与评价,结合降本增效,才能使预算管理真正发挥作用,也才能真正实现医院自身的职能。 With the reform of the medical system, improving the level of hospital management has become an important issue for public hospitals. Controlling operating costs has become a key factor that restricts the development of public hospitals. For large public hospitals, full use of budget management tools, good preparation of the budget, implementation and evaluation, combined with cost reduction and efficiency, can make the budget management really play a role, and can truly fulfill the functions of the hospital itself.