新《医院财务制度》中公立医院预算管理的优化分析  

Analysis of the Budget Management in Public Hospital in the New Hospital Financial System

作　　者：韩斌斌[1] 

机构地区：[1]河南省人民医院财务处,郑州450003

出　　处：《中国卫生经济》2011年第12期73-74,共2页Chinese Health Economics

基　　金：河南省软科学项目(102400452079)

摘　　要：预算管理是医院财务管理的重要内容,但我国公立医院预算管理普遍存在着意识淡薄、体系不健全、预算编制范围不全等问题。为适应预算管理科学化、精细化的要求,新《医院财务制度》于2010年12月31日公布,明确提出医院要建立全面预算管理、建立健全预算管理制度。为配合新《医院财务制度》的有效实施、提高预算管理水平,医院可以采取措施有效地控制预算松弛、成立专门的预算管理组织机构及加强财务人员的培训。The budget management is playing an important role in the hospital management. But there are many problems in the budget management in public hospitals, such as attaching little importance to the budget management, the imperfect system of the budget management and insufficient budget＇s range. The new Hospital Financial System has been published recently. Establishing overall budget management and perfecting the system of budget management are proposed. In order to promote the budget management, the hospital may take measures to control budgetary slack, establish the organization of budget management and train financial staff.

关 键 词：公立医院 预算管理 全面预算管理 预算松弛 

分 类 号：R197.322[医药卫生—卫生事业管理]