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随着我国经济改革进入深水区,事业单位改制以及新医改也迎来了革命式的转变,未来变革的方向是使医院成为自负盈亏的独立法人,新《医院财务制度》于2012年1月1日起开始执行,新制度规定“医院要实行全面预算管理”。本文围绕公立医院如何实施全面预算管理进行初步探讨,探讨的内容包括全面预算与部门预算的关系,实施全面预算管理的前提条件以及全面预算的编制过程。
As China’s economic reform enters the Sham Shui Po District, the restructuring of public institutions and the new medical reform have also ushered in a revolutionary change. In the future, the direction of the reform will be to make the hospital an independent legal entity that is responsible for its own profits and losses. The new “Hospital Financial System” Since the date of implementation, the new system provides “the hospital to implement a comprehensive budget management ”. This article focuses on how to implement a comprehensive budget management in public hospitals. The discussion includes the relationship between the overall budget and the departmental budget, the preconditions for the implementation of the overall budget management, and the compilation of the overall budget.