摘要
通过对全面预算管理的研究,指出医院实施全面预算管理对提高医院管理能力、降低运营成本、提升财务能力的重要性和作用。针对目前医院预算管理普遍存在的预算管理流于形式、体制不健全、预算制定方法单一、缺乏权威性等问题,提出了医院预算管理的对策和解决方案。
This paper examines the importance for public hospitals to implement comprehensive budget management in improving management, reducing costs and enhancing financial control. Several solutions were proposed to improve the budget management in public hospitals to solve the existing problems such as formalism, poor system, simple methods and the lack of authority.
出处
《中国卫生资源》
2013年第2期114-115,共2页
Chinese Health Resources
关键词
预算管理
公立医院
经济资源
budget management
public hospitals
economic resource