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医院实施全面预算管理的初步探索

Preliminary Exploration of the Implementation of Comprehensive Budget Management in Hospitals
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摘要 随着我国医疗行业的发展与新医改政策的推行,医疗行业面临的竞争越来越激烈。医院要想在竞争激烈的环境中生存下来,需要不断优化管理模式。而如何优化管理模式,增强竞争力,是当前医院需要重点关注的问题。医院落实全面预算管理能有效促进管理资源的整合和优化,但目前很多医院在落实全面预算管理模式的过程中还存在很多问题,在很大程度上影响了医院的现代化发展。基于此,就当前医院全面预算管理存在的问题进行了重点分析,并提出了解决措施。 With the development of China's medical industry and the implementation of new healthcare reform policies,the competition in the medical sector has become increasingly intense.Hospitals need to continuously optimize their management models to survive in this competitive environment.Enhancing competitiveness and optimizing management models have become critical issues for hospitals.Implementing comprehensive budget management in hospitals can effectively promote the integration and optimization of management resources.However,many hospitals still face significant challenges in implementing comprehensive budget management,which greatly affects the modernization development of hospitals.Based on this,this paper focuses on analyzing the current issues in the implementation of comprehensive budget management in hospitals and proposes solutions to address these challenges.
作者 邓宇 DENG Yu(The Second Affiliated Hospital of Chongqing Medical University)
出处 《当代会计》 2023年第7期166-168,共3页 Contemporary Accounting
关键词 全面预算管理 医院 医疗改革 comprehensive budget management hospital healthcare reform
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