完善公立医院全面预算管理体系研究

Research on Perfecting the Comprehensive Budget Management System of Public Hospitals

随着医改的不断深入,医院已逐步进入成本管理时代,走向内涵式发展道路,全面预算管理作为集战略规划、协调控制、资源分配、考核评价激励等功能于一体的内部管理手段,在医院的精细化管理过程中发挥着重要作用。通过梳理公立医院全面预算管理的现状,归纳总结全面预算管理实施过程中存在的问题,并提出完善和改进全面预算管理的建议。

With the continuous deepening of medical reform,hospitals have gradually entered the area of cost management,moving towards a connotative development path.Comprehensive budget management is an internal management method that integrates strategic planning,coordinated control,resource allocation,assessment and evaluation incentive.It plays an important role in hospital’s refined management process.By sorting out the current situation of the comprehensive budget management in public hospitals,this paper summarizes the problems existing in the implementation of the comprehensive budget management,and puts forward suggestions to perfect and improve the comprehensive budget management.