新《医院财务制度》下公立医院预算编制的改进分析  

Analysis on the Budget Making 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》2012年第10期85-86,共2页Chinese Health Economics

基　　金：河南省科技计划项目阶段性成果(102400450279);河南省科技厅鉴定[豫科鉴委字(2011)第2210号]

摘　　要：新《医院财务制度》明确提出医院要实行全面预算管理,预算编制是全面预算管理的起点。文章结合医院预算编制现存的问题和新《医院财务制度》中预算编制的新要求,提出成立专门的预算管理组织机构、综合运用各种预算方法、提高财务人员综合素质并加强信息系统建设等建议和措施。Comprehensive budget management should been carried out by public： hospital, which is a regulation in the new Hospital Financial System. Budget making is the starting point of comprehensive budget management. This paper analyzes many problems in the budget making. The hospital may take measures to establish the organization of budget management, apply all kinds of beget methods, and train financial staff and perfect information system in order to promote the budget making.

关 键 词：公立医院:全面预算管理 预算编制 

分 类 号：R197.3[医药卫生—卫生事业管理]