公立医院全面预算管理理念研究  

The study on comprehensive budget management in public hospital

作　　者：陈丽曼[1] 

机构地区：[1]湖南大学经济与贸易学院,湖南长沙410006

出　　处：《卫生经济研究》2015年第10期7-9,共3页

基　　金：中国卫生经济学会中标课题"我国公立医院全面预算管理体系与运行机制研究"(卫学字〔2014〕16号)

摘　　要：全面预算管理对公立医院实现长期战略规划目标、积极稳妥安排收支以及有效提高运营水平等具有重要意义。明确公立医院全面预算管理的概念和内涵,是完善公立医院全面预算管理运行机制设计、搭建公立医院全面预算管理体系架构的重要理论基础。本文通过解析公立医院全面预算管理的政策内涵,结合全面预算管理模式在公立医院的应用要点,提出在公立医院贯彻全面预算管理理念的建议。Comprehensive budget management has a great significance for public hospital to achieve long-term strategic planning, arrange income and expense actively and steadily and improve the operating level effectively. Besides, to define the connotation and conception of comprehensive budget management in public hospital is an important theoretical basis to improve the operation mechanism of comprehensive budget management and build an architecture of comprehensive budget management. The paper puts forward some suggestions on implementing the comprehensive budget management in public hospitals through analyzing the policy implication of the comprehensive budget management in public hospitals.

关 键 词：全面预算管理 公立医院 内涵与概念 理念 

分 类 号：R197.322[医药卫生—卫生事业管理]