基于公立医院实施全面预算管理过程中存在的问题及对策探讨

Based on the Implementation of Public Hospitals in the Process of Comprehensive Budget Management Problems and Countermeasures

目的:利用全面预算管理推动公立医院管理模式从粗放式管理向精细化管理方向转变。方法:基于实地调研,运用综合分析法对公立医院实施全面预算管理应用实践中的效果和质量进行分析论证。结果:由于存在意识薄弱、认识及定位不清、编制方法及执行过程等存在问题,导致预算流于形式,形同虚设,未能达到通过预算导向医院管理价值和作用。结论:针对存在问题提出完善建议和解决方法,使全面预算管理真正落地成为公立医院运营管理中的有效工具和抓手。

Objective:To use comprehensive budget management to promote the transformation of public hospital man agement mode from extensive management to fine management.Method:Based on field investigation,comprehensive analysis method was used to analyze and demonstrate the effect and quality of the application of comprehensive budget management in public hospitals.Results:Due to the problems of weak consciousness,unclear understanding and positioning,preparation method and implementation process,the budget became a mere formality and a mere void,which failed to achieve the value and function of hospital management guided by budget.Conclusion:In view of the existing problems,suggestions and solutions are put forward to make the comprehensive budget management become an effective tool and tool in the operation and management of public hospitals.