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近年,随着医疗卫生事业的迅事发展,医保付费方式的改变,公立医院面临巨大的机遇和挑战。在推行全成本核算之后,实行全面预算,建立健全预算编制、审批、执行、调整、分析和考核制度是公立医院完善管理制度,控制医院成本,提高效益的必要措施。下面对医院财务预算管理、成本控制的主要内容及现状进行简单的分析,并对目前医院预算管理和成本控制存在的问题以及成本控制策略进行具体的论述。
In recent years, with the rapid development of medical and health undertakings and the change of medical insurance payment methods, public hospitals are facing enormous opportunities and challenges. After the implementation of full cost accounting, the implementation of a comprehensive budget and the establishment and improvement of the budget preparation, approval, execution, adjustment, analysis and assessment system are necessary measures to improve the management system, control hospital costs and increase benefits in public hospitals. The following simple analysis of the hospital financial budget management, cost control of the main content and status quo, and the current hospital budget management and cost control problems and cost control strategies are discussed in detail.