摘要
根据新医院财务制度和新医改意见的实施方案,寻求既符合社会公益准则,又顺应市场的管理方式。全面预算管理作为医院财务管理的重要组成部分,应引起医院决策者的高度重视。笔者分析了目前医院预算管理环节存在的主要问题及编制方法,并对医院在新医院财务制度下如何加强全面预算管理提出了几点建议。
According to the implementation scheme of the new hospital finance system and medical reform, we seek for a management mode based on public welfare and market requirement. The comprehensive budget management is very important content of hospital operation and management, it should bring to high attention of hospital decision maker. The author analyzes the existing problems of hospital budget management and its compilation method, and puts forward some suggestions about how to strengthen comprehensive budget management under the new hospital finance system.
出处
《中国现代医生》
2012年第22期122-123,共2页
China Modern Doctor
关键词
新医院财务制度
全面预算管理
编制方法
New hospital finance system
Comprehensive budget management
Compilation method