天津市卫生机构预算管理与经费分类核算一体化研究与应用  

The Analysis and Application on Budget Management and Classification Accounting Expenditure Integration in Medical Health Institutions of Tianjin

作　　者：杨文玲[1] 韩仪[1] 杨曦[1] 徐今晶 万健 李智春 杜学武 韩淑荣 杜学耕 卞淑芬[3] 李媛媛[3] 

机构地区：[1]天津市血液中心,天津300110 [2]天津市卫生经济学会,天津300040 [3]天津医学高等专科学校,天津300222

出　　处：《中国卫生经济》2014年第1期81-85,共5页Chinese Health Economics

摘　　要：目的:合理、规范地使用好国家卫生资源。方法:采用问卷调查法,分析25家卫生机构预算管理及经费分类核算应用情况,采用访谈法及专家咨询法,研究预算管理与经费分类核算一体化流程及模式。结果:建立区域化管理总体架构,并借鉴PDCA管理思想,形成天津市卫生系统卫生机构财务管理、会计管理的闭环管理流程,配套开发"天津市卫生机构预算管理与经费分类核算一体化管理软件",进行了实践应用,并取得良好效果。结论:卫生机构预算管理与经费分类核算研究与应用,实现了科目、期间和分类项目的 "三个一致";突出了多维度、信息化和易操作"三个特性";完善了预警提示一个功能;使预算管理、财务管理和会计核算融为一体。Objective： To take a good use of national health resources reasonably and regularly. Methods： Using questionnaire method to analyze the status of budget management and expenditure accounting application in 25 medical institutions; using interview and expert consultation method to analyze the process and mode of integtrated budget management and expenditure classification accounting. Results： The overall construction of regional management has been established aecourding to PDCA management thought, the closed-loop management process of financial management and accounting control in medical insitutions of health system in Tianjin has been formed, ＂ the integrated management software of budget management and accounting classification accounting in medical institutions in Tianjin＂ has been developed as supporting, which has been applied in practice and received positive effects. Conclusion： The analysis and application on the budget management and classification accounting expenditure integration in medical institutions has achieved the accordance of subject, period abd classified project; highlighted three characteristics of multi-dimensional, informational and managable; implemented the function of early warning and integrated budget, financial management and financial accounting.

关 键 词：卫生机构 预算管理 经费分类核算 天津 

分 类 号：R197.32[医药卫生—卫生事业管理]