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新医改环境下市级公立医院全面预算实施研究
引用本文:沈红.新医改环境下市级公立医院全面预算实施研究[J].价值工程,2011,30(30):281-282.
作者姓名:沈红
作者单位:南京市中医院,南京,210001
基金项目:江苏省卫生厅2011年规划财务科研项目(G201131)“医院实施全面预算管理与医药费用体系研究”资助
摘    要:文章以市级公立医院为研究对象,研究新医改环境下医院如何有效实施全面预算管理模式。作为以公益性事业为目标的公立医院,在如今医疗市场逐渐开放,医院面临着取消药品加成、降低设备检查费等诸多医改新政策的形势下,从财政渠道取得的补偿资金远远满足不了医院发展的需要。因此,只有引入全面预算管理体系,科学编制预算方案,建立健全预算考评和绩效考核机制,公立医院才能实现可持续发展。

关 键 词:医改环境  全面预算  市级公立医院  全成本核算

Research on the Overall-budget Implementation of the Municipal Public Hospitals under the New Medical Reform Environment
Shen Hong.Research on the Overall-budget Implementation of the Municipal Public Hospitals under the New Medical Reform Environment[J].Value Engineering,2011,30(30):281-282.
Authors:Shen Hong
Institution:Shen Hong(Nanjing TCM Hospital,Nanjing 210001,China)
Abstract:Based on the municipal public hospital as the research object,the paper has studied the overall-budget management mode that the public hospitals could implement effectively under the new medical reform environment.In the situation of current numerous medical reforms new policies such as opening up medical market,canceling drug addition,reducing medical equipment inspection fee etc,the finance channels to obtain compensation from government funds are far from the able to meet the public hospitals development...
Keywords:medical reform environment  overall budget  municipal public hospitals  total-cost accounting  
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