地级市公立医院全面预算管理体系建设的实践与探索

Practice and Exploration of Budget Management System Construction of Public Hospitals in Prefecture-Level Cities

围绕公立医院高质量发展任务要求,文章基于文献研究和样本医院的全面预算管理实践,分析公立医院全面预算管理的现状,探索全面预算管理体系建设过程中可能遇到的问题和解决之道,提出全面预算管理体系建设总体思路、实施的具体步骤和流程。地级市公立医院在全面预算管理体系建设及创新过程中要因地制宜,以目标为导向,科学运用各种管理工具,将预算观念深入人心,促进信息系统升级改造,最终形成预算—财务—成本—绩效四位一体化体系。

Focusing on the task requirements of high-quality development of public hospitals,based on literature research and comprehensive budget management practice of the sample hospital,it analyzes the current situation of comprehensive budget management of public hospitals,explores possible problems and solutions in the process of comprehensive budget management system construc-tion,and puts forward the general idea of comprehensive budget management system construction,specific steps and processes for implementation.In the process of the construction and innovation of the comprehensive budget management system,public hospitals in prefecture-level cities should adapt to local conditions,be goal-oriented,scientifically use various management tools,deeply deepen the concept of budget,promote the upgrading of information system,and finally form a four-part integrated system of bud-get,finance,cost and performance.