公立医院全面预算管理现状及分析

The Current Situation and Analysis of the Comprehensive Budget Management in Public Hospitals

在新时期的发展中,政府部门对会计制度进行了改革和创新,为公立医院成本核算提供了新的参考方针和准则,为公立医院在构建核算体系时可能会出现的偏差提供了建设性规划和指导[1]。在公立医院发展中,相关部门需要分析全面预算管理的现状,以此为基础提出更多可行性指导意见,建设完善的预算管理系统。论文主要研究了公立医院全面预算管理的现状及优化措施。

In the development of the new era,the government departments have carried out the reform and innovation of the accounting system,which provides a new reference policy and standard for the cost accounting of public hospitals,and provides constructive planning and guidance for the possible deviation of public hospitals in the construction of the accounting system[1].In the development of public hospitals,relevant departments need to analyze the current situation of comprehensive budget management,and put forward more feasible guidance on this basis to construct a sound budget management system.This paper mainly studies the current situation and optimization measures of comprehensive budget management in public hospitals.