建立公立医院支出预算体系的探讨

Study on Establishing System of Expenditure Budget System in Public Hospital

目前大多数医院在支出管理这一方面都还处于一个静态过程,然而从现在社会发展的形势来看支出预算控制管理已经逐渐发展为信息化管理,这有助于医院的各种资源合理分配,提高医院的管理效率。做好预算管理信息化必备的基础工作是对医院支出预算的梳理及支出控制措施的确定。该文从医院的支出分类探讨入手,结合不同事项统筹兼顾,合理控制预算,制定措施以便提高医院整体预算管理水平。

At present, most hospitals are still in a static process in expenditure management, but from the social develop-ment situation today, the expenditure budget control management has gradually developed into the informational manage-ment, which contributes to the rational distribution of various resources of hospitals and improving the management efficien-cy of hospitals, the essential foundation work of doing a good job in budget informational management is to comb the hospi-tal expenditure budget and determine the expenditure control measures. The paper rationally control budget and make its measures in order to improve the overall budget management level of hospitals by taking various matters into consideration from discussing hospital expenditure classification.