全面预算管理方法在医院成本管理中的运用

The Application of Comprehensive Budget Management in the Cost Management of Hospital

随着医改政策的深入推进,尤其是公立医院改革的大力实施,使原本经济管理粗放、成本控制薄弱的公立医院面临着前所未有的挑战。在此背景下,论文从预算管理的视角出发,利用预算这套成熟的管理体系,将预算编制、预算执行、预算考核与成本管理相结合,对成本进行事前、事中和事后的控制,形成医院成本管理闭环,实现医院运行成本的有效控制,从而适应公立医院改革发展要求。

With the deepening of medical reform policy, especially vigorously implemented in public hospital, makes the public hospital of extensive economic management and weak cost control face hitherto unknown challenge. Under this background, paper from the view of budget management, using a mature budget management system, and combining the budgeting, budget enforcement, budget assessment with cost management, controls the cost before, in and after the project, to form a closed cycle of hospital cost management, realize the effective control of the hospital operation cost, to adapt the development requirements of public hospital.