摘要
全面预算管理是一整套综合的经营机制,目前已成为各级医院提高运行效率的重要途径。全面预算管理的基础性工作之一就是对既往传统预算管理的不足进行分析。该文对A医院2016年及以前的预算管理中存在的不足进行观察,对预算管理中存在的问题进行分析,旨在为该院实施全面预算管理奠定基础。
Comprehensive budget management is a comprehensive set of operating mechanisms, which has become an important way to improve operational efficiency at all levels of hospitals. One of the basic tasks of comprehensive budget management is to analyze the shortcomings of past traditional budget management. This paper observes the shortcomings in budget management of hospital A in 2016 and that before, and analyzes the problems existing in budget management, aiming to lay the foundation for the implementation of comprehensive budget management.
作者
秦国美
QIN Guo-mei(Department of Finance,Guizhou Provincial People's Hospital,Guizhou University People's Hospital,Guiyang,Guizhou Province,550002 China)
出处
《中国卫生产业》
2018年第33期99-101,共3页
China Health Industry
关键词
预算管理
医院
问题
方法
Budget management
Hospital
Problem
Method