摘要
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。首先要对医院的外部环境和内部环境进行全面分析,确立医院收支目标,并落实到科室、部门,对全面预算管理进行评价与激励,提高医院管理水平和预算管理水平。
Budget management is a very important part of finance management in hospital and being with the whole process of finance works, which is an important sign of finance work in hospital. Firstly, the author analyzes the influence factors around a hospital, and then clears the target of income and cost control. And then, item of income and cost of budget management were developed. The management behaviors around the hospital should be practiced in different level of the hospital management, including operative departments and manageable departments. Evaluation of total budget management would improve hospital management and budget management.
出处
《中国医院》
2006年第3期60-61,共2页
Chinese Hospitals
关键词
预算管理
收支目标
预算绩效
budget management, objective of income and come, budget performance