公立医院实施全面预算管理的难点及措施探究  

Exploration of difficulties and measures in public hospitals implementing comprehensive budget management

作　　者：曹亚娜[1] 王洁[1] 曹亚宁[1] 姜颖颖[1] 

机构地区：[1]北京医院计划财务处,北京100730

出　　处：《中国当代医药》2016年第9期144-147,共4页China Modern Medicine

摘　　要：随着医疗体制改革的进一步深入,按照国家治理体系和预算制度改革要求,公立医院要逐步实现全面预算管理。目前大部分公立医院预算管理存在意识薄弱、体系不健全、方法不科学、内容不全面、调整随意性、考核不完善、工具落后等问题,并针对这些问题提出相应的措施和建议,目的在于从公立医院实际情况出发,提出全面预算管理实施存在的问题和建议,旨在促进医院的可持续发展。With the further deepening of medical system reform,the public hospitals should gradually achieve a comprehensive budget management according to the requirement of national governance system and budget system reform.At present,there were some problems such as weak awareness,imperfect system,unscientific methods,incomprehensive content,arbitrary adjustment,imperfect assessment,and backward instruments and so forth existed in most public hospital budget management.Targeting on these problems,the corresponding measures and suggestions were put forward.The objective was to abide by the practical situation of public hospitals,the existed problems and suggestions in comprehensive budget management were put forward aiming at promoting sustainable development of the hospital.

关 键 词：公立医院 全面预算 难点 措施 

分 类 号：R197[医药卫生—卫生事业管理]