摘要
编制科室预算,是科室参与医院预算管理的重要途径。本文提出在完善预算编制基础工作的前提下,科学制定预算编制标准和流程,辅助科室编制预算,促进科室参与预算管理。
Department budget preparation is an important way of department in hospital budget management.Under the premiseof improving the basic work of the budget preparation,this paper puts forward the scientific development of the budget preparationstandards and processes,assist department to prepare budget,to promote department to participate in budget management.
作者
李红梅
Li Hongmei(Finance Department,the First Affiliated Hospital of Xiamen University 361003)
出处
《中国社区医师》
2015年第34期168-169,共2页
Chinese Community Doctors
关键词
医院
科室
预算
Hospital
Department
Budget