面向突发性系统风险防范的公立医院全面预算管理浅析

Analysis on the Overall Budget Management of Public Hospitals for the Prevention of Sudden Systemic Risks

系统风险是公立医院在运营管理过程中难以回避的一个问题,突发性、难以预见性、体系性、客观性、复杂性的系统风险很可能对于公立医院的运营管理造成巨大冲击。而作为一种全面融合财务管理、成本管理、人力资源、医疗收入、物资材料、固定资产等管理内容的预算管理模式,全面预算管理对于增强公立医院抵御突发性系统风险、降低突发性系统风险损失有着重要作用。本文目的在于探讨公立医院如何更有效地优化全面预算管理体系,从而促进医院系统性风险控制与内部控制体系优化,同时还能引导医院运营管理模式的改进,满足医院战略的控制目标,为医院的健康发展提供有力支撑,推动现代化医院管理体系的构建。

Systemic Risk is an unavoidable problem in the operations management of public hospitals.To specific,the sudden,unpredictable,systemic,objective,and complex Systemic Risk are possible to have a huge impact on the operations management of public hospitals.As one budget management pattern that comprehensively integrates financial management,cost management,human resources,medical income,materials,fixed assets and other management content,the Total Budget Management plays an important role to help public hospitals strongly resist sudden Systemic Risk and reduce Systemic Risk loss.The purpose of this paper is to discuss how to optimize the comprehensive budget management system in public hospitals more effectively,so as to promote systematic risk control and internal control system optimization in hospitals,as well as to guide the improvement of hospital operation and management mode,meet the control objectives of hospital strategy,provide strong support for the healthy development of hospitals,and promote the construction of modern hospital management system.