医院支出预算指标体系的建立和分析  

Establishment and Analysis of Hospital Expenditure Budget Index System

作　　者：马莉[1] 

机构地区：[1]北京大学首钢医院,北京100144

出　　处：《中国卫生经济》2015年第3期86-88,共3页Chinese Health Economics

摘　　要：预算管理是医院财务管理的核心。在科学预测医院总收入的基础上,建立科学、合理、完整、系统的支出预算指标体系,是医院控制成本的有效手段。预算管理提高了医院的经济效益,促进了医院的健康发展。Budget management was the core of the hospital financial management. On the basis of scientifically prospecting the to-tal income of the hospital, establishing scientific, reasonable, complete and systemic index system of expenditure budget was an effec-tive means of controlling hospital cost. It improved the economic benefit and promoted the healthy development of the hospital.

关 键 词：医院预算管理 支出预算 指标体系 

分 类 号：R197.322[医药卫生—卫生事业管理]