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2012年初新的《医院财务制度》颁布实施以来,其中首次明确提出了全面预算管理目标,是对于医院的预算管理制度的重视与革新。基于客观制度的这种变化,医院医疗机构必须应形势而趋,对自身的全面预算管理做出调整,根据制度变化的要求实行新的预算管理制度。本文从新医院制度出发,分析了面对新制度、新形势,医院如何对新的预算管理制度进行编制、执行与分析考核。
Since the promulgation and implementation of the new “hospital financial system” in early 2012, the first time it has explicitly set the goal of comprehensive budget management, it is the emphasis and innovation on the hospital’s budget management system. Based on such changes in the objective system, the hospital medical institutions must make adjustments to their overall budget management and implement a new budget management system in accordance with the requirements of the system changes. Based on the new hospital system, this article analyzes how the hospital compiles, executes and analyzes the new budget management system in the face of the new system and the new situation.