基于作业预算的公立医院整合管理会计工具研究  

Research on the Integrated Management Accounting Tools of Public Hospitals Based on Operating Budget

作　　者：林佳滢 LIN Jiaying(The Affiliated Rehabilitation Hospital of Fujian University of Traditional Chinese Medicine,Fuzhou 350001,China)

机构地区：[1]福建中医药大学附属康复医院,福建福州350001

出　　处：《商业观察》2023年第27期66-69,87,共5页BUSINESS OBSERVATION

基　　金：福建省教育厅社科类项目(JAS21089)。

摘　　要：在作业预算的运用中,基于作业消耗资源、产出消耗的作业原理,从作业管理出发,实现对预算的有效管理,其更适用于作业种类繁多、作业链较长的组织机构,可获取较佳的应用效果。公立医院在新时期背景下进入高质量、精细化发展阶段,内部业务逐步增多,对预算管理要求愈发严格,为确保各项资源的合理化配置,始终以作业预算为核心基础,运用嵌入式整合方法,不断汇总当下公立医院全面预算管理、平衡计分卡、标准成本法等管理会计工具,以便于形成完善、高效的管理会计工具架构,确保预算管理的全方位落地,推动公立医院的可持续发展。In the application of operating budget,based on the operation principle of operation consumption of resources and output consumption,it starts from operating management,and effective budget management is realized,which is more suitable for organizations with a wide variety of operations and long operation chain.It can obtain better application effects.Under the background of the new period,public hospitals steps into the stage of high-quality and fine development.Their internal transactions are increasing gradually.They are more strict with budget management requirements.In order to ensure the rational allocation of various resources,they always take the operating budget as the core basis,use embedded integration methods,and constantly summarize the current public hospital comprehensive budget management,balanced scorecard,standard cost method and other management accounting tools,in order to form a perfect and efficient management accounting tool architecture,ensure the all-round implementation of budget management,and promote the sustainable development of public hospitals.

关 键 词：作业预算 公立医院 管理会计工具 整合方法 

分 类 号：F23[经济管理—会计学] R197.322[经济管理—国民经济]