构建基于预算的医院经济管理  

The Construction of Hospital Economic Management Based on Budget

作　　者：毕元广[1] 刘洪玲[1] 董永[1] 王蜀平[1] 田立启[1] 

机构地区：[1]青岛大学医学院附属医院,山东青岛266003

出　　处：《中国卫生经济》2010年第7期88-89,共2页Chinese Health Economics

摘　　要：文章从战略预算目标分解年预算、月预算和预算执行过程的配合,阐明了医院以平衡记分卡为核心的"综合目标分类管理"下预算管理的基础构建以及在医院内部互联网环境下预算管理的运转流程,最终实现规范业务流程、增效减耗的管理目标。The construction basis of ＂comprehensive target classification management＂ budget management with hospital and balanced scorecard as the core is expounded from the following links, which are strategic target budget, annualized budget, monthly budget and coordination in budgeting procedure, and budget management which aims at performance appraisal, etc. The budget management procedure under the internet circumstance in hospital is also expounded. Finally, the aim of regulating working procedure, high efficiency and energy consumption can be achieved.

关 键 词：预算 经济管理 战略业务单位 内部互联网 平衡记分卡 

分 类 号：R197.3[医药卫生—卫生事业管理]