高校附属医院全面预算管理模式的构建及应用价值

Construction and application value of comprehensive budget management mode in hospital affiliated to university

本文就目前高校附属医院全面预算管理模式的构建与意义进行分析总结,客观介绍全面预算管理的意义及必要性,明确预算管理体系的目标及原则。深入探讨全面预算管理模式的建立,包括建立健全的预算编制与审批程序,建立完善的预算执行、分析及反馈机制,根据实际情况及时调整预算编制,建立健全完善的预算考核及奖惩制度;为在高校附属医院更好地推广及应用全面预算管理模式提供参考依据。

This article analyzes and summarizes the construction and meaningful effect regarding the current overall budget management of hospitals affiliated to universities. It introduces the significance and necessity of overall budget management, and clarifies the goal and principles of the budget management system. Deeply discussing the establishment of overall budget management model, including establishing the comprehensive budget policy and approval procedure, initializing perfect budget execution, analysis and feedback system, adjusting the budget system timely according to. the actual conditions, establishing the budget assessment, rewards and penalties systems. It is provided the references for the popularization and application of overall budget management model in hospitals affiliated to Universities.