摘要
通过中山市第二人民医院四年来实行全面预算管理的具体实践,探索全面预算管理的模式,陈述实践中的体会,对公立医院“收支两条线”全面预算管理存在的问题进行了分析,并对存在问题提出了相应的对策.
This paper explores the comprehensive budget management pattern through the implementation of a comprehensive budget management practice in the Second Peoplers Hospital of Zhongshan in last four years.This paper states the specific experience in the practice, analyzing the existence？problems of public hospitals two lines Of ＂income and expenses＂ comprehensive budget management and puts forward the countermeasures to these problems.
基金
广东省中山市科技计划项目（20113A095）
关键词
公立医院
收支两条线
预算管理
public hospital
two lines of revenue and expenditure
budget management
