高质量发展背景下公立医院全面预算管理的实践思考

Practical Reflection on Comprehensive Budget Management in Public Hospitals under the Background of High-quality Development

以国家预算管理相关政策为指引,从制度建设、指标体系设计、战略落地、预算论证、全过程管理、业财融合等视角出发,探讨公立医院预算精细化管理策略,发挥全面预算管理在优化资源配置、提高资金效率方面的作用,防范不确定风险,促进公立医院高质量发展。

Guided by relevant national budget management policies,this article explores the strategy of refined budget management in public hospitals from the perspectives of institutional construction,indicator system design,strategic implementation,budget argumentation,whole process management,and integration of industry and finance.It is necessary to play the role of comprehensive budget management in optimizing resource allocation and improving fund efficiency,and prevent uncertain risks,in order to promote high-quality development of public hospitals.