全面预算管理在医院成本管理中的应用

Application of Comprehensive Budget Management in Hospital Cost Management

我国的医疗保障制度随着经济的发展而不断完善,医院是我国医疗保障体系的重要组成部分,做好医院的管理建设不仅关乎社会民生,更关乎地区医疗体系的建设和发展。目前,我国各省市区域医疗事业的发展存在显著差异,为了进一步发挥医院的作用,应当加强医院财务管理与财务体系的建设。论文从实际出发,探究全面预算的管理方法在医院成本管理应用中存在的问题,旨在为加强医院的成本管理提供一定的建议与对策。

China's medical security system has been constantly improved with the development of economy.Hospitals are an important part of China's medical security system.The management and construction of hospitals is not only related to the people's livelihood,but also related to the construction and development of regional medical system.At present,there are significant differences in the development of medical undertakings among provinces and cities in China.In order to give full play to the role of hospitals,it is necessary to strengthen the construction of hospital financial management and financial system.Based on the actual situation,this paper explores the problems existing in the application of comprehensive budget management in hospital cost management,aiming to provide some suggestions and countermeasures for strengthening hospital cost management.