基于业财融合的公立医院全面预算管理模式改进策略  

Improvement Strategy of Comprehensive Budget Management Mode of Public Hospital Based on the Integration of Business and Financial

作　　者：李颜娥[1] LI Yan-e(Luliang People’s Hospital)

机构地区：[1]吕梁市人民医院

出　　处：《当代会计》2022年第17期49-51,共3页Contemporary Accounting

摘　　要：公立医院实行全面预算管理可以优化资源配置,规避运营风险,调动基层工作人员的积极性,促进中长期发展目标的达成.文章分析了公立医院全面预算管理存在的问题,并基于业财融合理念,提出了改进与优化全面预算管理模式、合理确定预算管理目标、科学设置预算管理岗位、完善全面预算指标体系、强化预算执行力、优化预算考核指标、完善全面预算管理组织机构、培养全面预算管理专业人才、采用信息化管理手段的措施,以优化全面预算管理模式.The implementation of comprehensive budget management in public hospitals can optimize the allocation of resources,avoid operational risks,mobilize the enthusiasm of grassroots staff,and promote the achievement of medium-and longterm development goals.This paper analyzes the problems existing in the comprehensive budget management of public hospitals,and based on the concept of the integration of business and financial,this paper puts forward measures to improve and optimize the comprehensive budget management model,reasonably determine the budget management objectives,scientifically set the budget management posts,improve the comprehensive budget index system,strengthen the budget execution,optimize the budget assessment indicators,improve the comprehensive budget management organization,train comprehensive budget management professionals,and adopt information management means to optimize the comprehensive budget management model.

关 键 词：公立医院 业财融合 全面预算 

分 类 号：R197.322[医药卫生—卫生事业管理]