兼顾利益相关者,是医疗保险制度改革成功的关键。本文试从方法学角度研究如何兼顾支付制度改革过程中的相关利益者。预算管理是核心预算管理应是支付制度改革的核心。众多理论研究和实践证明,预算管理是一种有效的经济管理模式,它从最初的计划、协调功能,发展成为兼具控制、激励、评价等一体的,综合贯彻战略思路的管理机制,在管理活动中起着 Taking into account the stakeholders is the key to the successful reform of the medical insurance system. This article tries to study how to balance the stakeholders in the payment system reform from the perspective of methodology. Budget management is the core budget management should be the core of the payment system reform. Many theoretical researches and practices have proved that budget management is an effective economic management mode. From the initial planning and coordination functions, it has developed into a management mechanism that integrates control, incentive and evaluation, and comprehensively implements the strategic thinking. In the management Activities played