| 公立医院全面预算管理的实践难点分析 |
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| 引用本文： | 刘燕汝.公立医院全面预算管理的实践难点分析[J].中国卫生经济,2012,31(7):75-77. |
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| 作者姓名： | 刘燕汝 |
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| 作者单位： | 西安交通大学医学院第一附属医院,西安,710061 |
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| 摘 要： | 推行全面预算管理,对医院加强战略管理、增强竞争力有十分重要的意义。新的医院财务制度和会计制度也对公立医院实行预算管理提出了新的要求,文章通过对预算管理的实践研究,指出了公立医院预算管理中的难点并提出了解决办法。
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| 关 键 词： | 公立医院 预算管理 实践研究 |
The overall budget management practice in public hospitals and research |
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| LIU Yan-ru.The overall budget management practice in public hospitals and research[J].Chinese Health Economics,2012,31(7):75-77. |
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| Authors: | LIU Yan-ru |
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| Institution: | LIU Yan-ru The First Affiliated Hospital of Xi’an Jiaotong University,Xi’an,710061,China |
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| Abstract: | Implementation of a comprehensive budget management has significant meaning in strengthening the strategic management and enhancing the competitiveness.New hospital financial system and accounting system propose new demands on public the hospital to implement budget management.Through the practice of budget management research,difficulties and related problems of budget management in the public hospital are concluded. |
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| Keywords: | public hospital budget management practice and resesrch |
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