公立医院全面预算编制问题分析与对策建议

Analysis and countermeasures of comprehensive budget preparation in public hospitals

国家卫生健康委、国家中医药管理局印发的《公立医院全面预算管理制度实施办法》为公立医院全面预算管理工作指明了方向,明确了路径。本文结合文件要求,分析公立医院在全面预算编制中面临的问题,包括缺乏顶层设计、"全面性"不足、缺少对资金数据背后业务活动情况的关注、财务风险认识不足等,并针对性提出建立以战略目标为导向的全面预算,构建上下联动、左右协同的全员性预算编制模式,构建业财融合的全面预算管理路径,对现金流量预测进行多维度、多层次综合分析等对策建议。

The"Implementation Measures for the Comprehensive Budget Management System of Public Hospitals"issued by the National Health Commission and the State Administration of Traditional Chinese Medicine has pointed out the direction and path for the comprehensive budget management of public hospitals.Based on the requirements of the documents,this paper analyzes the problems faced by public hospitals in the preparation of comprehensive budgets,including lack of top-level design,lack of"comprehension",lack of attention to the business activities behind the capital data,and lack of understanding of financial risks,etc.A comprehensive budget oriented by strategic goals,build a full-staff budgeting model with top-down linkage and left-right synergy,build a comprehensive budget management path that integrates business and finance,and conduct multi-dimensional and multi-level comprehensive analysis of cash flow forecasting and other countermeasures and suggestions.