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公立医院全面预算管理的功能定位和实施策略分析 被引量:9

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摘要 本文从预算目标、管理特征、体系构建原则和预算管理主体之间的作用关系等方面分析了公立医院全面预算的功能和定位,对公立医院、办医主体和财政部门的预算管理职责进行界定,并重点就预算审核和考核两个关键环节提出管理建议。
出处 《中国总会计师》 2020年第12期138-139,共2页 China Chief Financial Officer
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