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| 大型医院加强预算管理的重点与难点分析 | |
| 引用本文： | 戴智敏. 大型医院加强预算管理的重点与难点分析[J]. 现代医院, 2010, 10(10): 139-141. DOI: 10.3969/j.issn.1671-332X.2010.10.069 |
| 作者姓名： | 戴智敏 |
| 作者单位： | 安徽医科大学附属省立医院,安徽合肥,230001 |
| 摘 要： | 预算管理作为财务管理的重要内容,正受到医院管理者的日益关注。我国以三甲医院为代表的大型医院基本都实行了预算管理,但在实践中仍存在着亟待完善的工作重点与难点。文章明晰了预算管理的内涵与范畴,详述了预算管理的组织体系、组织结构与作用,明确了预算管理与成本控制和绩效考核的关系。 |
| 关 键 词： | 医院 预算管理 重点和难点 |
AN ANALYSIS FOR THE PRIORITY AND DIFFICULTY OF BUDGET MANAGEMENT IN LARGE HOSPITAL |
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| DAI Zhimin. AN ANALYSIS FOR THE PRIORITY AND DIFFICULTY OF BUDGET MANAGEMENT IN LARGE HOSPITAL[J]. Modern Hospital, 2010, 10(10): 139-141. DOI: 10.3969/j.issn.1671-332X.2010.10.069 | |
| Authors: | DAI Zhimin |
| Affiliation: | DAI Zhimin( The Affiliated Provincial Hospital of Anhui Medical University ,Hefei 230001 ,Anhui ,PRC) |
| Abstract: | Being an important part of finance management, more and more managers of large hospital pay more attention to budget management. Most of large hospitals in our country have their own budget management system, but there are still a lot of things which should be solved and emphsized in a short time. The article clarifies the concept and the scope of budget management, discusses the organization system, stucture and function of budget management, explains the relations of cost control and achievement inspection with budget management. |
| Keywords: | hospital budget management priority and difficulty |
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