全面预算管理作为对新医院财务制度下医院成熟与发展起过重大推动作用的管理系统,是医院内部管理控制的一种主要方法。从最初的计划、协调,发展到现在的兼具控制、激励、评价等诸多功能的一种综合贯彻医院经营战略的管理工具,全面预算管理在医院内部控制中日益发挥核心作用。本文主要探讨预算分析在医院管理中的作用。 As a management system that has played a significant role in promoting the maturity and development of hospitals under the financial system of the new hospital, total budget management is one of the main methods of management and control within the hospital. From the initial planning, coordination and development to the current management, incentive, evaluation and many other functions of a comprehensive implementation of the hospital management strategy management tools, total budget management in the hospital’s internal control has played an increasingly central role. This article mainly discusses the role of budget analysis in hospital management.