“过紧日子”背景下医院预算管理问题及对策  

Problems and Countermeasures of Hospital Budget Management Under the Background of "Tighen the Belts"

作　　者：任馨[1] 吴雪晖[2] 杜小青[1] 谭晖[1] REN Xin;WU Xue-hui;DU Xiao-qing;TAN Hui(West China Hospital of Sichuan University,Chengdu Sichuan 610041,China)

机构地区：[1]四川大学华西医院,四川成都610041 [2]四川大学华西第二医院,四川成都610041

出　　处：《卫生经济研究》2021年第4期78-79,共2页

摘　　要：当前,公立医院预算管理存在一些问题:与医院多元化管理目标脱节、与其他管理会计活动之间缺乏联动、缺乏有效的组织保障等。在"过紧日子"背景下,公立医院要相应进行运营调整,强化预算约束和费用成本控制。对此,要合理设定和平衡预算目标、对重大项目长远期预算加强规划论证、强化预算执行的预警和偏差纠正,以及构建多维度预算考核指标体系,确保预算目标实现,促进医院持续健康发展。At present,there are some problems in public hospital budget management,such as disconnection with hospital diversified management targets,lack of linkage with other management accounting activities,lack of effective organizational guarantees,and so on.Under the background of"tighen the belts",public hospitals should adjust their operation accordingly,strengthen budget constraints and cost control.In this regard,it is necessary to reasonably set and balance budget targets,strengthen planning demonstration for the long-term budget of major projects,strengthen the early warning and deviation correction of budget implementation,and build a multi-dimensional budget assessment index system to ensure the realization of budget goals and promote the sustainable and healthy development of hospital.

关 键 词：“过紧日子” 公立医院 预算管理 

分 类 号：R197.32[医药卫生—卫生事业管理]