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关于公立医院全面预算管理的思考

Reflections on Comprehensive Budget Management in Public Hospitals
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摘要 全面预算管理有助于医院加强财务管理和预算管控,提高医院的管理水平和服务质量,促进医院内部管理现代化,更好地满足群众高质量医疗健康服务的需求。随着国家政策的不断完善,全面预算管理的广泛应用为推进医院发展和满足群众医疗健康需求提供更坚实的支撑。阐述了公立医院实施全面预算管理的作用和价值,分析了公立医院开展全面预算管理存在的困难,探讨了公立医院全面预算管理的优化措施。 Comprehensive budget management helps hospitals strengthen financial management and budget control,improve hospital management level and service quality,promote modernization in hospital internal management,and better meet the demand for high-quality medical and health services from the public.With the continuous improvement of national policies,the widespread implementation of comprehensive budget management provides more solid support for promoting the development of hospitals and meeting the medical and health needs of the masses.This paper elucidates the role and value of implementing comprehensive budget management in public hospitals,analyzes the challenges faced by public hospitals in implementing comprehensive budget management,and explores optimization measures for comprehensive budget management in public hospitals.
作者 赵霓珊 ZHAO Ni-shan(Guangxi Zhuang Autonomous Region People's Hospital)
出处 《当代会计》 2023年第12期73-75,共3页 Contemporary Accounting
关键词 全面预算管理 公立医院 医疗体制改革 comprehensive budget management public hospitals healthcare system reform
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