基于业财融合的医院全面预算控制研究

Research on Total Budget Management Controlling of Hospitals Based on Finance and Business Integration

目的:提高医院全面预算管理水平。方法:进行财务业务信息一体化改造;将预算控制由财务环节前移至业务处理环节,实现业务处理、账务处理、预算管控同步并行;丰富预算控制指标,将业务指标纳入预算指标体系。结果:基于业财融合的全面预算管理能保证医院预算管理的严肃性,提高预算管理的广度和深度,降低财务核算工作强度。结论:基于业财融合的全面预算管理能有效提高医院经济管理水平。

Objective： To improve the level of hospital total budget management. Methods： It carried out the integration of finance and business information, put forward the budget control from financial process to business process, to achieve the effect of business treatment, accounting treatment and budget control synchronization. It enriched budgetary indicators, put integrating business indicators into the budgetary index system. Results： The total budget management based on finance and business integration could guarantee the authoritativeness of hospital＇ s budget control, improve the breadth and depth of budget management, and reduce the intensity of accounting work. Conclusion： The total budget management based on finance and business integration could effectively improve the level of hospital economic management.