基于HRP一体化管理的全面预算精细化管理研究与设计  

A research and design of comprehensive budget fine management based on HRP integrated management

作　　者：尚浩 汪火明 周莉莉 熊志刚 SHANG Hao;WANG Huoming;ZHOU Lili;XIONG Zhigang(Tongji Hospital Affiliated to Tongji Medical College,Huazhong University of Science and Technology,Wuhan 430030,China)

机构地区：[1]华中科技大学同济医学院附属同济医院,湖北武汉430030

出　　处：《现代医院》2023年第4期521-523,共3页Modern Hospitals

基　　金：国家高技术研究发展计划(863计划)-数字化医疗关键技术集成与应用示范(2012AA02A612)。

摘　　要：目的随着医院集团化发展,运营成本、资本支出逐渐加大,需要全面落实预算监管和考核力度。方法结合医院预算管理的要求,进行全面预算编制,并在预算执行过程中引入多维度预算管控、项目预算闭环管理、预算执行路径管控,最后加强预算分析和考核,设计了全面预算精细化管理预算管理系统。结果新预算系统上线,提高了预算编制的全面性和准确性,规范了医院运营支出、资本支出。结论全面预算精细化管理,严格管理及控制医院资金支出,提高了资金使用效率,促进了医疗资源的有效配置,促进医院健康、稳步发展。Objective With the development of hospital collectivization,the operating cost and capital expenditure are gradually increasing,so it is necessary to fully implement budget supervision and assessment.Methods Based on the requirements of hospital budget management,comprehensive budget preparation was carried out,and budget implementation path control,multi-dimensional budget control,and project budget closed-loop management were introduced in the budget implementation process.Finally,budget analysis and assessment were strengthened,and a comprehensive budget refined management budget management system was designed.Results The new budget system has been launched,improving the comprehensiveness and accuracy of budget preparation,and standardizing hospital operating expenditure and capital expenditure.Conclusion Comprehensive budget refinement management,strict management and control of hospital capital expenditure improved the efficiency of capital use,promoted the effective allocation of medical resources,and promoted the healthy and stable development of the hospital.

关 键 词：HRP一体化 预算精细化管理 多维度预算管控 项目预算闭环管理 预算执行路径管理 

分 类 号：R197[医药卫生—卫生事业管理]