运用精益管理理念推进医院全面预算管理的思考

Thinking on Promoting Comprehensive Budget Management with Lean Management Philosophy

全面预算管理对完善医院内部控制和提高财务管理水平发挥着重要作用,但目前医院预算管理普遍存在与发展战略脱节、缺乏管理意识、跟踪控制滞后等管理"短板"。本文介绍了精益管理的基本理念及运用精益管理的共识、培养、授权、结果的实施路径,借助可视化管理、数据驱动、持续改进等工作方法推进全面预算管理进行了探讨。

Comprehensive budget management plays an important role in improving hospital internal control and financial management. However, at present, hospital budget management is generally out of line with its development strategy, lack of management awareness and tracking control lags behind. This paper introduced the basic concepts of lean management and the implementation path of lean management, including consensus, training, empowerment and result. It also discussed how to promote comprehensive budget management by means of visual management, data-driven and continuous improvement.