关于公立医院实施全面预算管理的理论探讨

Discussion on the Theory of Total Budget Management in Public Hospitals

本文通过文献综述的方法对全面预算管理的基本概念、重大意义、实施步骤以及注意事项进行了系统总结和理论探讨,为公立医院开展全面预算管理提供参考和借鉴。

Through the method of literature review, the basic concept of total budget management, the significance of total budget management, the implementation steps and the matters needing attention are discussed and summarized in theory in this paper, so as to provide reference for public hospitals carrying out total budget management.