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预算管理作为一种先进有效的管理手段,已经在企业得到广泛应用且被证明是行之有效的管理方法之一。随着新一轮医改方案的试运行和国家不断强化公立医院“严格预算管理”的要求,医院的预算管理工作日趋重要。目前公立医院在参与医疗卫生体制改革和市场竞争的过程中,逐渐开始尝试和推行医院预算管理工作,预算管理在这些医院里得到了一定的运用和发展,也取得了一些成效,但就整体发展水平而言仍不容乐观。本文仔细分析了目前公立医院预算管理发展的现状和问题,并针对问题提出改进的建议。
As an advanced and effective management tool, budget management has been widely applied in enterprises and proved to be one of the effective management methods. With the trial run of a new round of medical reform programs and the state’s continuous strengthening of the requirements of “strict budget management” in public hospitals, the budget management of hospitals is becoming more and more important. At present, public hospitals have gradually begun to try and implement hospital budget management in their participation in the medical and health system reform and market competition. Budget management has been used and developed in these hospitals with some achievements. However, in terms of overall development Still not optimistic about the level. This article carefully analyzes the current status and problems of the development of budget management in public hospitals, and puts forward suggestions for improvement based on the problems.