预算管理在医院财务管理中有着重要作用,在财务的管理水平、成本的控制上具有重要意义。在预算管理过程中,当以预算分析、编制、执行、考核为主要内容,以预算控制成本费用为重点项目,发挥预算管理对成本的约束作用,以使医院获取更加的效益。本文对医院财务预算管理与成本控制进行探讨,分析其中存在的问题及解决问题的有效措施,以为同行提供一些参考价值。 Budget management plays an important role in the hospital financial management, which is of great significance in the management of the financial management and the cost control. In the process of budget management, when budget analysis, compilation, execution and assessment are the main contents, budget control cost and expense are the key items, and the budget management is restrained by the cost to make the hospital obtain more benefits. This article discusses the hospital’s financial budget management and cost control, analyzes the existing problems and effective measures to solve the problems, in order to provide some reference value for the counterparts.