政府会计制度下构建公立医院部门责任预算管理体系的探讨

Discussion on the Construction of Responsibility Budget Management System among Public Hospital Departments under the Government Accounting System

政府会计制度下公立医院预算管理需要更加细致的部门预算管理体系设计。总体思路是由财务代编全部收支预算转变为财务统筹、责任部门部分代编预算的模式,同时考虑财政预算与医院单体预算的衔接问题,以成本为依托对预算事项进行基于财务报表的责任预算项目拆分,以现金流管理为核心下达基于预算报表的预算责任项目,并通过制定预算外支出及预算调整流程、定期反馈和分析机制等,完善全面预算管理。

The budget management of public hospitals under the government accounting system need a more detailed design of departmental budget management system.The general idea is to change the whole revenue and expenditure budget from financial agents to the mode of financial overall planning and partial budget compilation by responsible departments,split budget items based on financial statements on the basis of cost considering connection between financial budget and hospital individual budget,issue budget responsibility projects based on budget statements with cash flow management as the core,and through the formulation of extra-budgetary expenditure and budget adjustment process,regular feedback and analysis mechanism to improve the comprehensive budget management.