关于医院实施全面预算管理的思考

随着医改的不断深入,无论是国家政策层面的强制规定,还是公立医院精细化管理的需要,全面预算管理都已经成为公立医院重要且必需的经济管理工具。文章首先对公立医院实施全面预算管理的必要性进行了阐述,并明确了公立医院全面预算管理的内涵特点,最后提出如何开展全面预算管理,以期更好地适应国家政策规定并促进精细化管理水平的持续提升。

Thinking on the implementation of overall budget management in hospitals

With the deepening of the health care reform, whether it is mandatory provisions in the national policy or the need of delicacy management of public hospitals, overall budget management has become an important and necessary means of economic management in public hospitals. In this paper, we firstly discuss the necessity of the overall budget management in public hospitals, and clear the concept and connotation of overall budget management. In the end, we put forward the proposal on how to carry out overall budget management, in order to meet the needs of the national policy and promote the continuous improvement of the level of the delicacy management in public hospitals.