| 关于医院全面预算管理的思考 |
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| 引用本文： | 徐岩. 关于医院全面预算管理的思考[J]. 经济研究导刊, 2010, 0(23): 172-173 |
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| 作者姓名： | 徐岩 |
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| 作者单位： | 山东省莒南县人民医院,山东,莒南,276600 |
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| 摘 要： | 全面预算管理作为企事业单位健全内部约束机制、规范财务管理的重要手段,正受到卫生经济界的广泛关注,其功能和影响力将日见突出。因此,对全面预算管理的概念、作用、内容、编制及实施进一步探讨,既有理论意义,又有实践价值。
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| 关 键 词： | 医院 财务 全面预算管理 提高效率 收支平衡 |
Thinking of the hospital overall budget management |
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| XU Yan. Thinking of the hospital overall budget management[J]. Economic Research Guide, 2010, 0(23): 172-173 |
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| Authors: | XU Yan |
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| Affiliation: | XU Yan (Lvnan county people＇s ) hospital,Shandong province,Lvnan 276600,China) |
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| Abstract: | Overall budget management of enterprises and institutions as a sound internal control mechanism and standardize financial management is an important means is under the financial sector＇s extensive concern, its functions and influence will day now. therefore, the overall budget management concept, role and content, the establishment and implementation of further discussions, both theoretical and practical significance. |
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| Keywords: | hospital finance overall budget management efficiency elevation revenue and expenditure balance |
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