医院实物资产与经费预算一体化管理体系的建立  

Integrated System of Physical Assets and Budget Management in Hospitals

作　　者：刘俊兰[1] 翟树悦[1] 李娅访[1] 张传新[1] 

机构地区：[1]解放军第254医院经济管理部,天津300142

出　　处：《解放军医院管理杂志》2010年第3期238-240,共3页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：本文针对医院实物资产管理弱化和缺乏有效控制,特别是经费管理与实物资产管理,在信息化程度上存在的差异,通过建立实物资产与经费预算一体化管理体系;将财务管理从单一的价值形态拓展到实物形态,将预算控制从经费管理延伸到钱变物后的资产管理。依托信息化手段实现经费管理与实物资产管理制度化、系统化、精确化、标准化、集成化,使医院资产和预算管理模式从粗放向精细转变;工作方式从机械、被动向灵活、主动转变。Because of the lack of effective controls in physical assets management in hospital,particularly the differences of informationization degree between financial management and physical asset management,we established the integrated system of budget and financial management,expanding the form from single-value to the physical form,and expanding the budget control from the funds management to the physical assets management.Relying on information technology to achieve the institutionalized,systematic,accurate,standardized,integrated financial management and physical assets management,we transformed the management mode from extensive to the fine in hospital assets and budget,the work from the mechanical,passive style to flexible,active style.

关 键 词：预算管理 资产管理 一体化 医院 

分 类 号：R197.32[医药卫生—卫生事业管理]