医院预算管理存在问题及对策

The Problems of and Countermeasures for Budget Administration in Hospitals

医院预算管理存在预算编制缺乏科学依据、控制滞后、执行情况缺乏分析和职工缺乏预算意见等问题。该院采取定额计算和比较分析相结合、严格预算编制审批程序、建立"预算经费使用本"和"内部银行"相结合、建立预算执行和考核制度等措施,使医院预算管理得到进一步强化。

There are some problens in the budget administration of hospitals, i. e. lack of scientific basis in making the budget, slow control, no analysis on implementation, no sense of budget control in staff. The author＇s hospital has taken some measures such as making budget through the combination of calculation based on quotas and comparison analysis, strict procedures in examination and approval, controlling the expenditure through the implementation of combination of ＂a book of budget usage＂ and in - hospital bank, establishing a system of budget execution and check. The hospital has seen certain achievements as a result of the above measures.