军队医院实施全面预算管理的问题与对策

Overall Budget Management of the Military Hospital:Problems and Countermeasures

实施全面预算管理是对军队医院整体经营规划的总体安排,帮助医院管理者进行计划、控制、协调和业绩评价,是医院健全内部约束机制、规范财务管理的重要手段。积极推行全面预算管理对建立现代化的医院管理制度,提高医院管理水平具有十分重要的现实意义。本文论述军队医院实施全面预算管理存在的主要问题,并提出对策。

To carry out overall budge management means that the managers should set out the overall plan of hospital operation, and set up the plan, control, coordination and evaluation system of the hospital management , which is also a method to perfect constraint mechanism in the hospital and standardize the financial management . The article discussed the problems existed in the implementation of total budget system , and put forward the coun-termeasures.