基于预算管理视角的医用卫生材料成本管控实践  

Practice of Cost Control of Medical and Health Materials Based on the Perspective of Budget Management

作　　者：周筱琪[1] 白蕊[1] 杨春艳[2] ZHOU Xiao-qi;BAI Rui;YANG Chun-yan(China-Japan Union Hospital of Jilin University,Changchun,130000,China)

机构地区：[1]吉林大学中日联谊医院财务中心,长春130000 [2]吉林大学第一医院财务管理科,长春130000

出　　处：《中国卫生经济》2021年第10期89-91,共3页Chinese Health Economics

摘　　要：卫生材料作为医院物耗的重要组成部分,一直以来都是医院强化成本管控,优化支出结构的关键环节和管理难题。文章以实现医院医用卫生材料管控目标为导向,积极探索四级预算管理模式在医院成本管控中的融合性工作机制,深入剖析了医院基于预算视角在卫生材料管控方面的有效经验和做法,旨在为公立医院加强卫生材料管控改革提供参考。As an important part of hospital material consumption,sanitary material has always been the key link of "strengthening cost control and optimizing expenditure structure",which is also a hard nut to crack in the process of hospital deepening medical reform.In order to realize the control target of hospital medical health materials as the guidance,it actively explores the integrated mechanism of the budget management mode in hospital cost control,deeply explores effective experiences and practices in health materials based on the perspective of budget control.

关 键 词：医用卫生材料 全面预算管理 成本管理 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] D922.26[政治法律—经济法学]