摘要
介绍了业财融合的相关概念以及研究意义,针对全面预算管理中的预算、审批、执行和考核等阶段,阐述了业务部门与财务部门可能出现脱节的地方以及存在的不足之处,并站在业财融合的角度提出了对策建议。
It introduces the related concepts and research significance of the integration of business and finance.Aiming at the stages of budgeting,approval,execution and assessment in comprehensive budget management,it explains the possible disconnections between the business department and the financial department and the existing shortcomings,and from the perspective of industry-financial integration,puts forward countermeasures and suggestions.
出处
《中国医院建筑与装备》
2021年第3期68-70,共3页
Chinese Hospital Architecture & Equipment
关键词
业财融合
医院
全面预算管理
Business-financial integration
Hospital
Comprehensive budget management
