公立医院全面预算管理的困境及对策研究

Study on the Predicament of the Comprehensive Budget Management in Public Hospitals and Countermeasures

公立医院的特殊身份决定了其要为国家及社会负责,国家对公立医院财政拨款支持的初衷是为人民群众提供优质、低价的医疗服务。同时,公立医院也是经营单位,医院的工作管理以及财务管理成效对公立医院来说至关重要,这直接由患者的直观感受和反馈来体现,所以公立医院也需要控制成本,规范财务管理。当前,公立医院改革进入了深水区,不少公立医院面临着财务管理的困境。如何解决这些问题对公立医院的发展十分重要。本文就讨论公立医院全面预算管理的困境,提出相应的对策,以期对公立医院的发展有所帮助。

The special status of public hospitals determines that they should be responsible for the country and the society.The original intention of the state to support financial allocation for public hospitals is to provide high-quality and low-price medical services for the people.At the same time,public hospitals are also operating units.The effectiveness of work management and financial management in hospital is crucial to public hospitals,which is directly reflected by patients'intuitive feelings and feedback.Therefore,public hospitals also need to control costs and standardize financial management.At present,the reform of public hospitals has entered the deep water area,and many public hospitals are facing the dilemma of financial management.How to solve these problems is very important for the development of public hospitals.This paper discusses the predicament of the overall budget management in public hospitals and puts forward corresponding countermeasures,hoping to be helpful to the development of public hospitals.