高校附属医院实施全面预算管理的影响因素分析  

Analysis of influencing factors on the implementation of comprehensive budget management in university affiliated hospitals

作　　者：李军[1] 谢晖[1] 王亚林[1] 李盼[1] 叶挺久[1] 王月娇[1] 熊睿敏 LI Jun XIE Hui WANG Yalin LI Pan YE Tingjiu WANG Yuejiao XIONG Ruimin(Financial Department, the First Affiliated Hospital of Hebei North University, Hebei Province, Zhangjiakou 075000, Chin)

机构地区：[1]河北北方学院附属第一医院财务处,河北张家口075000

出　　处：《中国医药导报》2017年第13期151-153,157,共4页China Medical Herald

基　　金：河北省医学科学研究重点课题(20150060)

摘　　要：全面预算管理对医院尤其是高校附属医院起到非常重要的作用,管理水平的高低直接反映了医院的管理水平,并对医院未来发展前景具有重要意义。本文介绍了高校附属医院实施全面预算管理的主要作用,分析了全面预算管理实施过程中的所存在的问题,详细阐述了影响高校附属医院全面预算管理实施的主要因素,主要包括管理制度不明确、执行不全面且专业性较差、预算考核指标不完善等,并据此提出了实施全面预算管理的方案,为高校附属医院实施全面预算管理提供参考。The comprehensive budget management plays a very important role in the hospital, especially in the affili- ated hospital of the university. The management level directly reflects the management level of the hospital, and it is important to the future development of the hospital. The pater introduces the main function of comprehensive budget management in the affiliated hospital of the university, the problems in the implementation process and the main factors affecting the implementation of the comprehensive budget management, including the unclear management system, the incomplete implementation and the imperfect budget assessment indicators. At last, this paper puts forward the blue print of the comprehensive budget management, to provide the reference for comprehensive budget management imple- mentation in the affiliated hospital of the university.

关 键 词：医院 全面预算 管理 因素 

分 类 号：R19[医药卫生—卫生事业管理]