新医改下公立医院全面预算管理体系的构建

新医改方案强调，公立医院要遵循公益性和社会效益原则，严格预算管理。公立医院预算管理存在预算编制缺乏科学依据、控制滞后、执行情况缺乏分析等问题。本文探讨了包括编制、审批、下达、执行、控制、分析和考核在内的公立医院全面预算管理体系的构建。

The Construction of Budget Management System in the Background of New Medical Reform of Public Hospitals

It is emphasized in the programs of new medical reform that public hospitals should follow the principles of public welfare and social benefits and make strict budget management. There are some problems of budget manage- ment in public hospitals, such as the lack of scientific basis in making budget, lagged control, and inadequate analysis on implementation. The writer discussed the significance of comprehensive budget management in public hospitals under the new medical reform, as well as expounded the system construction of comprehensive budget in public hospitals including compilation, examination and approval, release, implementation, control, analysis and examination.