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论医院全面预算管理体系优化与创新
引用本文:由宝剑. 论医院全面预算管理体系优化与创新[J]. 医疗卫生装备, 2008, 29(7): 69-71
作者姓名:由宝剑
作者单位:西安交通大学医学院第一附属医院,西安,710061
摘    要:目的:进一步优化医院的全面预算管理体系。方法:借鉴先进的全面预算管理理念,运用本量利等分析方法。结果:改进了医院的预算管理目标;针对不同的预算项目,运用更加科学的预算方法;考虑了劳动分工、协调机制等问题,进一步改进了预算管理模式。结论:通过进一步分析和应用,使医院的全面预算管理更加科学、有效。

关 键 词:医院  全面预算管理  优化

Optimization and Innovation of Hospital Total Budgetary System
YOU Bao-jian. Optimization and Innovation of Hospital Total Budgetary System[J]. Chinese Medical Equipment Journal, 2008, 29(7): 69-71
Authors:YOU Bao-jian
Affiliation:YOU Bao-jian(The First Affiliated Hospital of Medical College of Xi'an Jiaotong University, Xi'an 710061, China)
Abstract:Objective To further improve the total budgetary system of hospital. Methods Advanced total budgetary management was used for reference and volume-profit analysis was utilized. Results Objectives of budget management were improved. More scientific budget method was used for different budget. With labor division and mechanism coordination considered, the budget mode was further improved. Conclusion The hospital budget management becomes more scientific and effective.
Keywords:hospital  total budgetary system  improvement
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