医院实行全面预算管理的思考

Thoughts on the Implementation of Comprehensive Budget Management in Hospitals

全面预算管理作为医院健全内部约束机制,规范财务管理等工作的重要手段,日益受到广泛关注。本文对医院实行全面预算管理的必要性进行了阐述,从实际出发,在论述呼伦贝尔市人民医院预算管理现状和存在问题的基础上,分析其产生原因,探讨了推行全面预算管理必须着重解决的问题和注意事项。

As an important measure to complete hospital＇s internal restriction mechanisms and to standardize financial management, comprehensive budget management （CBM） is accepting increasingly more attention. This paper elaborates the necessity of its implementation. From a practical perspective, the status quo and problems of Hulun Buir People＇s Hospital＇s budget management are described, and their reasons analyzed. The issues worth solving and noticing in the carrying out of CBM are also discussed.