全面预算管理应用于公立医院之我见

随着市场环境的变化及公共医疗市场的开放,公立医院面临的竞争日益激烈,寻找一种新的、完善的且在医院中能够广泛应用的预算管理制度已迫在眉睫。公立医院在全面预算管理的实施过程中,应做好全面预算管理目标的确定,全面预算的编制,全面预算执行与控制,全面预算的核算,全面预算差异分析与调整,全面预算的考评等方面工作。

Analysis of Applying Master Budget Management to Public Hospitals

With the change of market environment and the open of the public health market, public hospitals are facing increasingly severe competition. Therefore, it is extremely urgent to find a budget management system which is new, sound and can be widely applied in the hospitals. Public hospitals should do a good job in implementing master budget management including determining the objectives, compi- lation of budget, execution and control, checking computation, variance analysis and adjustment, and evaluation.