公立医院全面预算管理研究

Research on Comprehensive Budget Management in Public Hospitals

公立医院将收入预算与支出预算全部纳入医院的财务预算,并逐步建立了业务流程规范、量化指标明确、资源配置合理、经营目标清晰的全面预算管理体系。该体系的建立与完善使公立医院的财务收入与支出管理得到了有效控制,增强了各部门与广大医护人员的责任意识与成本意识,推动公立医院的财务管理工作朝着规范化、标准化、系统化、科学化方向迈进。全面阐述了全面预算管理的概念,着重分析了公立医院全面预算管理存在的主要问题,并针对相关问题提出了解决策略。

Public hospitals have incorporated both revenue and expenditure budgets into the hospital’s financial budget,gradually establishing a comprehensive budget management system with standardized business processes,clear quantifiable indicators,reasonable resource allocation and well-defined operational goals.The establishment and improvement of this system have effectively controlled the financial revenue and expenditure management of public hospitals,enhanced the sense of responsibility and cost awareness among various departments and medical staff,and propelled the financial management of public hospitals towards standardization,standardization,systematization and scientific advancement.This paper comprehensively expounds on the concept of comprehensive budget management,with a particular focus on analyzing the main issues existing in the comprehensive budget management of public hospitals.Additionally,this paper proposes strategies to address these relevant issues.