摘要
专科公立医院属于国家为大众提供医疗服务的一个重要主体,随着医疗体制的改革,专科公立医院的发展模式也有了明显改变,其运营模式和管理体制变得更为精细化和规范化。而全面预算管理是现阶段专科公立医院提高财务管理水准和改善财务管理质量的一个有效手段,因此,为将该手段效能充分发挥,文章主要对专科公立医院全面预算管理体系的构建与完善的重要意义、现存问题和具体改进措施进行了深入的分析。
Specialized public hospitals are an important entity in the country's provision of medical services to the public.With the reform of the medical system,the development model of specialized public hospitals has also undergone significant changes,and their operating and management systems have become more refined and standardized.Comprehensive budget management is currently an effective means for specialized public hospitals to improve their financial management level and quality.Therefore,in order to fully utilize the effectiveness of this means,this article mainly analyzes the important significance,existing problems,and specific improvement measures of the construction and improvement of the comprehensive budget management system for specialized public hospitals.
作者
李文敏
LI Wenmin(Gansu Cancer Hospital,Lanzhou 730050,China)
出处
《商业观察》
2023年第30期90-93,共4页
BUSINESS OBSERVATION
关键词
专科公立医院
全面预算管理
完善策略
specialized public hospitals
comprehensive budget management
perfect strategy