论文部分内容阅读
公立医院推行全面预算管理是大势所趋,预算管理体系的战略性与循环性,能够从根本上、整体上、全方位解决医院资源配置的无效率问题;本文借鉴企业预算管理的成熟经验,归纳出公立医院建立预算管理体系的方法、功能及最终目标。医院预算管理的目的是提高资金使用率、降低医疗成本、保持医院社会效益与经济效益的动态平衡,增强医院在行业中的竞争力。
The implementation of comprehensive budget management in public hospitals is an irresistible trend. The strategic and cyclical nature of the budget management system can fundamentally, overall, and in an all-round way address the inefficiency of hospital resource allocation; this paper draws on the mature experience of corporate budget management to summarize public The method, function and ultimate goal of the hospital to establish a budget management system. The purpose of hospital budget management is to increase the use of funds, reduce medical costs, maintain the dynamic balance between social and economic benefits of hospitals, and enhance the competitiveness of hospitals in the industry.