基于医院资源规划的全面预算管理方案研究

Comprehensive Budget Management Scheme Based on Hospital Resource Planning

全面预算管理是一种先进的经济管理和内部控制手段,医院实施全面预算管理,不仅符合医院财务制度要求,而且可以量化政府对医院的财政投入、实现医院战略目标。医院资源规划是一种基于信息系统的管理工具,为实施全面预算管理提供管理基础和技术支持,解决了现有预算管理存在的预算内容不完整、效率低下、信息传递不及时等问题。在预算子系统设计中,预算内容要全面且突出重点;预算编制可以与业务工作量挂钩,对于变动成本采取弹性预算;预算编制主要从日常费用管理和采购控制着手;预算控制要履行审批程序,考核体系要科学。在实施全面预算管理时需要得到高层领导支持、设立专门机构、部门沟通调研要充分,预算执行要严格。

Comprehensive budget management is an advanced economic management and internal control,the implementation of comprehensive budget management is not only in conformity with the requirement of hospital finance system,but also can quantify the government financial input realize strategic goal.Hospital resource planning is a kind of tool based on information system management,it not only provides the management foundation and technical support for the implementation of a comprehensive budget management,but also solves the problems existing in budget management.In the design of subsystem in the budget,the budget should be comprehensive and focused and can be linked with workload and flexible budget for the variable cost.Budget management is mainly from the daily expenses and control of procurement.to carry out examination and approval procedures of budget control,evaluation system should be scientific.Finally,the paper point out that the budget management should get the support of the leaders,should establish special department,communicate fully between department,and last the budget execution must be strict.