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财务预算管理是预算管理的重要组成部分,是医院充分组织各项业务收入,合理安排各项支出,防止资产闲置、浪费,合理优化资源配置,最大限度发挥资金的使用效率效果的有效手段。本文对医院财务预算管理的含义、原则、编制的流程方法和适用范围作了简要阐述,对在预算控制执行过程中所面临的主要风险及控制措施作了分析,并对预算的绩效考核管理做了简要总结。
Financial budget management is an important part of budget management. It is an effective means for hospitals to fully organize all business revenues, reasonably arrange various expenditures, prevent assets from being idle, wasting, reasonably optimizing the allocation of resources, and maximizing the efficiency of capital utilization. This article gives a brief account of the meaning and principle of the hospital’s financial budget management, the process method and scope of the application, analyzes the main risks and control measures in the implementation of the budget control, and makes an analysis on the performance appraisal and management of the budget A brief summary.