公立医院预算管理制度的不足与改进

The incompletions and its improvement on public hospital budget management

采用文献研究方法,结合具体工作实践,认为公立医院预算管理除存在意识淡薄、医院制度缺失、执行不力、考核不严等医院内部问题外,尚存在符合医疗卫生行业特点的预算管理制度没有真正建立、预算编制基础与医院会计核算基础相矛盾、预算编制的基本原则与医院预算管理办法不一致等制度层面的问题。建议建立适合公立医院行业特点的预算管理制度;调整医院预算编制基础,使之与会计核算基础相一致;调整医院预算编制的基本原则,使之与医院预算管理办法相一致。

There are problems on public hospital budget management which can described as poor awareness,incomplete of regulation,poor implementation and assessment,lack of healthcare industry matched budget management,mismatches between budget planning basis and hospital accounting basis,the basic principle of hospital budget planning and hospital budget management according to literature review and practice. It needs to establish budget management regulations basis on the characters of healthcare industry. Budget planning principles and basis also needs to be adjusted to match the accounting principle and budget management regulation.