强化预算管理 提升医院财务管理水平

Strenghthening Budgetary Work to Enhance Financial Administrative Level of the Hospital

本文以"强化预算管理,提升医院财务管理水平"为题,着重从预算管理作用、目前医院预算管理工作的不足到预算编制的原则、预算编制的准备工作、预算编制的内容、执行和控制、预算考核和评价等七个方面进行了阐述。通过对以上预算管理工作的总结,指出了强化预算管理,对提高医院的财务管理水平,帮助医院管理者进行计划、控制、协调和业绩评价都起到了一定的作用。

Taking ＂strenghthening budgetary work to enhance financial administrative leve of the hospital＂ as its title, this article emphatically expounds the following seven points： The role of budgetary work, shortcomings of present hospital budgetary administration, principles of making a budget, preparation of making a budget, contents of budgetary work, means of exertion and controlling budgetary work, budgetary check and assessment. Through surveying the above work, it propounds that strenghthening budgetary work administration plays a certain role in enhancing financial administrative level of the hospital and helping hospital directors to make plan,control, coordinate and assess.