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医院预算是医院各级各部门工作的奋斗目标和协调工具,是医院运营管理的主线,也是医院业务运行和经营管控的重要依据和考核基础。近年随着医疗市场竞争加剧、政府主管部门要求提高及医院自身管理发展的需要,医院预算管理的理论和方法已在相当部分医院得到采纳和应用,但在实际工作中医院预算管理仍存在理论欠缺、认识偏差、重视不足、编制粗糙、实施乏力、效果不佳等问题,本文拟就此作一讨论,以引起同行关注。
The hospital budget is the goal and coordination tool for the work of all departments and hospitals in the hospital. It is also the main line of hospital operation and management and an important basis and assessment foundation for the operation and management of the hospital. In recent years, with the intensification of the competition in the medical market, the requirement of government departments to improve and the management of the hospital itself, the theories and methods of hospital budget management have been adopted and applied in a considerable number of hospitals. However, in the actual work, , Awareness of bias, lack of attention, the preparation of rough, the implementation of weakness, ineffective and other issues, this article intended to make a discussion on this to arouse peer attention.