摘要
随着新政府会计制度的不断完善,公立医院的全面预算管理制度也发生了巨大的变化,医院应不断提升内部的管理策略和管理质量来适应新政府会计制度下对公立医院内部财政管理工作的要求。论文主要针对新会计制度下公立医院全面预算管理的相关要点以及相关注意事项进行探究。
With the continuous improvement of the new government accounting system,the overall budget management system of public hospitals has undergone tremendous changes.Hospitals should constantly improve their internal management strategies and quality to meet the requirements of the internal financial management of public hospitals under the new government accounting system.This paper mainly explores the key points and related matters of the comprehensive budget management of public hospitals under the new accounting system.
作者
刘金芳
张锦
张宏玲
王新爱
LIU Jin-fang;ZHANG Jin;ZHANG Hong-ling;WANG Xin-ai(Medical Insurance Office,Xinjiang Production and Construction Corps 13 Division Red Star Hospital,Hami 839000,China)
出处
《中小企业管理与科技》
2019年第22期46-46,48,共2页
Management & Technology of SME
关键词
会计制度
公立医院
预算管理
accounting system
public hospitals
budget management