公立医院全面预算管理模式探析

Preliminary Exploration on the Mode of Comprehensive Budget Management in Public Hospitals

随着全面预算管理在企业广泛的应用并取得一定成效的同时,医院作为公立性非营利机构为适应医改的需要和医院自身运营的需要,也在逐步探讨将全面预算管理引进医院的管理中。医疗市场有其独特的运行规律,只有适合医院的预算模式才能充分发挥预算管理在医院管理中的作用。文章通过对公立医院的性质,管理方式,市场环境等方面的分析,提出医院预算管理模式的思路,框架及在预算要素中的体现。

With the comprehensive budget management widely used and some progress made in enterprises,public hospitals as the non-profit organization are gradually explored to introduce comprehensive budget management to adapt to health care reform and self-operation.Only budget mode suitable into hospital can fully develop the role of budget management in the hospitals＇ management own to the medical market unique operation law.Through the analysis of the nature,management methods,market environment and other aspects of public hospitals,the paper put forward the principles,framework and the embodiment of budget elements of the hospital budget management mode.