医院实施全面预算管理存在的问题及对策  

Problems and Countermeasures of Implementing Comprehensive Budget Management in Hospitals

作　　者：杨小龙[1] 高晓英[1] 

机构地区：[1]福州总医院

出　　处：《医院管理论坛》2016年第1期6-8,共3页Hospital Management Forum

摘　　要：医院预算管理是成本控制的重要内容之一。但目前,医院在预算管理上比较粗放,存在编制程序不够规范,执行监督不够有效,调控作用不够明显等问题,有必要引入全面预算管理制度,提升战略管理能力,有效组织和协调各种经济活动,科学配置医疗资源,提高成本控制水平。Budget management is an important content of cost control in hospital. However, currently, extensive management of budget was conducted in hospitals. There are no standardized budgeting system, efficient supervision and obvious regulating effect. It is necessary to introduce a comprehensive budget management system, promote strategic management ability, organize and coordinate all kinds of economic activities effectively, allocate medical resources scientifically and improve the level of cost control.

关 键 词：医院 预算管理 模式 

分 类 号：R197.322[医药卫生—卫生事业管理]