摘要
本文简述了公立医院全面预算管理实施的必要性,指出目前公立医院预算管理存在的主要问题,结合实际情况提出了相应的改进措施,对提高公立医院全面预算管理水平、优化资源使用效益有着重要的意义。
This article describes the necessity of the implementation of the comprehensive budget management in public hospitals,points out the main problems in the current budget management of public hospitals, and proposes corresponding improvement measures in light of the actual situation, which can improve the overall budget management level of public hospitals and optimize the efficiency of resource use.
作者
张敏
ZHANG Min(Anhui University of Finance and Economics,Bengbu 233030,China)
出处
《价值工程》
2018年第20期93-94,共2页
Value Engineering
关键词
公立医院
全面预算管理
预算编制
预算执行
public hospitals
comprehensive budget management
budgeting
budget execution
