从超越预算看医院的全面预算管理

目的建立医院超越预算管理理念,提升医院战略发展能力,使医院的预算更加有效,更具市场竞争力。方法运用定性分析、对比分析的方法对比超越预算和传统预算的相关理论。结果从绩效管理的目的和驱动变化的外部因素两方面,明显看出超越预算优于传统预算。结论基于超越预算的优越性,医院领导者应建立超越预算的管理理念。

On Total Hospital Budget Management Based on the Concept of "Beyond Budgeting"

Objective To build the concept of ＂ beyond budgeting＂ management and to improve the hospital＇s capability of strategic development so as to enable the hosphal＇s budget more efficient and more competitive. Methods To compare the theories of ＂beyond budgeting＂ and traditional budgeting with qualitative analysis and comparative analysis. Results ＂ Beyond budgeting＂ is clearly superior to the traditional budgeting. Conclusion Based on the superiority of ＂beyond budgeting＂, it is suggested that the hospital managers should turn to the concept of ＂beyond budgeting＂.