医院预算属于国家预算范畴,因此,医院的财务预算关系到整个国家的经济预算。财务预算管理是医院财务管理的基础和重要组成部分,预算管理是其财务管理工作的重中之重,预算管理贯穿于医院财务管理的始终和方方面面,医院预算管理水平是反映医院管理水平的重要标志。本文在界定了财务预算管理的概念和内容基础上,分析了新形势下医院预算管理存在的问题,并提出了完善对策。 Hospital budgets fall within the scope of the state budget. Therefore, the hospital’s financial budget is related to the entire country’s economic budget. Financial budget management is the basic and important part of hospital financial management. Budget management is the most important part of its financial management work. Budget management runs through all aspects of hospital financial management. The level of hospital budget management reflects the level of hospital management. Sign. On the basis of defining the concept and content of financial budget management, this paper analyzes the problems existing in the hospital budget management under the new situation and puts forward the countermeasures.