非盈利医院全面预算管理应用  

COMPLETE BUDGET MANAGEMENT APPLICATION IN NOT-FOR-PROFIT HOSPITALS

作　　者：李丽[1] 吴幼斐[1] 

机构地区：[1]首都医科大学附属北京朝阳医院,北京100020

出　　处：《现代医院》2009年第10期125-127,共3页Modern Hospitals

摘　　要：全面预算管理在现代化企业管理中发挥着重要作用,但由于非盈利医院自身的属性和经营特点,全面预算管理在非盈利医院管理中的应用尚处于初始阶段并且具有很多与现代化企业全面预算管理不同的特点。本文基于现代化企业全面预算管理的基本原则,结合作者在非盈利医院全面预算管理工作的经验,对非盈利医院全面预算管理实施的条件,预算编制程序和管理核心点进行了阐述。Complete budget management in modern enterprise management plays an important role, but because of the properties and characteristics of not - for - profit hospitals, overall budget management in the not - for - profit hospital management is still at the initial stage and also exhibits a lot of different characteristics. Based on the basic principles of complete budget management, combined with the budget management experience in not - for - profit hospitals of the author, this article discussed the implementation conditions of budget management, budgeting procedures and the key points in comprehensive budget management.

关 键 词：全面预算管理 实施条件 编制程序 管理核心 

分 类 号：R197.32[医药卫生—卫生事业管理] R47[医药卫生—公共卫生与预防医学]