新医改下公立医院实施全面预算管理的探讨

Discussion on the Implementation of Comprehensive Budget Management in Public Hospitals Under New Medical Reform

通过对公立医院全面预算管理现状进行分析,提出应从全面预算管理理念、体系、编制、管控、考评等五方面不断加强和改进,以规范公立医院收支运行,强化预算约束,合理控制医院运行成本,提高资源使用效益,增强公益性,从而不断提升医院综合实力,提高运营管理水平,促进公立医院持续健康稳定发展。

By an analysis on the current conditions of the comprehensive budget management in public hospitals,the paper catches up with five respects that needs improvements,including management concept,structure,authorized formation,supervision,and assessment,with an expectation to regulate the incomes and expenses of public hospitals,strengthen the budget restrictions,rationally control the running cost of hospital,improve resource utilization efficiency and its nature for public welfare,and thus better evaluate comprehensive abilities and management of hospitals,and look for a constant stable healthy development for public hospitals.