随着我国医疗卫生行业的不断发展和全社会对医疗服务水平要求的不断提高,医院如何通过自主经营、提高资金使用效率取得更加长远的发展已经成为了当前公立医院改革和发展中的主体。预算管理作为医院资金管理中的重要手段,对提高其自身管理能力有着重要的作用。本文从平衡积分卡的角度出发,对重塑医院预算指标体系,加强预算管理科学性和有效性进行了研究与论述。 With the continuous development of China’s medical and health care industry and the continuous improvement of the medical service requirements of the whole society, how to achieve more long-term development of hospitals through self-management and improvement of fund utilization efficiency has become the main body in the current reform and development of public hospitals. As an important means of hospital fund management, budget management plays an important role in improving its own management ability. This article from the point of view of the Balanced Scorecard, researches and expatiates the index system of reshaping the hospital budget and strengthening the scientific and effective budget management.