论文部分内容阅读
我国在2012年进行了又一轮的医院财务会计制度改革,在1月1日起正式将新《医院会计制度》全面运用在医院的管理之中。这一制度的实施对公立医院的财务管理提出了新的要求。为了使得公立医院的发展符合新医改的政策要求,我们必须要在公立医院中推行全面预算管理制度。本文将主要从全面预算管理的基本内涵着手,就全面预算管理推行对于公立医院的意义以及全面预算管理中的相关问题、新医改背景下如何有效构建公立医院全面预算管理体系这四个方面出发,对新医改下公立医院全面预算管理体系的构建进行了浅析,希望本文对医院更好的推行全面预算管理制度有所帮助。
China conducted another round of hospital financial accounting system reform in 2012, and formally adopted the new “hospital accounting system” in the management of the hospital on January 1. The implementation of this system puts forward new requirements on the financial management of public hospitals. In order to make the development of public hospitals comply with the policy requirements of the new medical reform, we must implement a comprehensive budget management system in public hospitals. This article will start with the basic connotation of the overall budget management, and discuss the significance of the overall budget management in public hospitals and the related issues in the overall budget management, and how to effectively construct the overall budget management system in public hospitals under the background of the new medical reform. The new medical reform under the public hospital comprehensive budget management system construction is analyzed, I hope this article is better for the hospital to implement a comprehensive budget management system is helpful.