从基层医疗机构战略管理角度看,预算管理可以使单位的长短期目标、战略和年度工作计划很好地协调,通过预算的编制、实施和修正,为单位发展目标的实现提供合理保证。因此,规范基层医疗机构的预算管理工作,对于本区医疗卫生事业的发展尤为重要。 From the perspective of strategic management of grass-roots medical institutions, budget management can make the long-term goals, strategies and annual work plans of the units well coordinated and provide a reasonable guarantee for the realization of the development goals of the units through budget preparation, implementation and amendment. Therefore, regulating the budgetary management of grass-roots medical institutions is particularly important for the development of medical and health undertakings in this area.