公立医院进行的财务会计制度改革的亮点之一,就是对公立医院的经济运行既要加强预算管理、强化预算约束力,同时又要加强财务管理、实行成本控制。在预算管理方面,不仅要求医院必须把全部收支都纳入预算管理,而且还要按照新的预算管理方法开展预算管理工作。本文拟就医院预算管理的有 One of the bright spots in the reform of the financial and accounting system in public hospitals is that it is necessary to strengthen budget management and budget binding in the economic operation of public hospitals while at the same time strengthening financial management and implementing cost control. In terms of budget management, not only must hospitals be required to include all revenues and expenditures in budget management, but budget management must be carried out in accordance with the new budget management method. This article intends to hospital budget management