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民营医院预算管理的现状及思考
引用本文:张笑天,张立贵. 民营医院预算管理的现状及思考[J]. 价值工程, 2012, 31(24): 145-146
作者姓名:张笑天  张立贵
作者单位:1. 中国海洋大学管理学院会计系,青岛,266100
2. 山东沪滨眼科医院,滨州,256600
摘    要:医院预算管理是医院先进管理的核心,有利于资源的优化配置。目前,大多民营医院中存在观念淡薄,编制方法落后等问题。民营医院已经成为我国医疗队伍中的重要组成部分,如欲做大做强,就应加强计划目标管理,优化支出结构,提高医院资金的使用效果,提升医院管理水平作为预算管理目标。只有实行全面科学的预算管理,民营医院才能健康有序的发展。

关 键 词:民营医院  预算管理

Present Condition and Thinking of Budget Management in Hospital Run by Private Capital
ZHANG Xiao-tian , ZHANG Li-gui. Present Condition and Thinking of Budget Management in Hospital Run by Private Capital[J]. Value Engineering, 2012, 31(24): 145-146
Authors:ZHANG Xiao-tian    ZHANG Li-gui
Affiliation:① ZHANG Xiao-tian;② ZHANG Li-gui(①The Accountancy Department of Management College,Ocean University of China,Qingdao 266100,China;②Hubin Ophthalmological Hospital,Binzhou 256600,China)
Abstract:Budget management in the hospital is the core of advanced management in the hospital manages,and is advantageous to optimal allocation of resources.Currently,for most of private hospital,their consciousness is weak,and budgeting method is backward.Hospital run by private capital has become the important component of national medical service.If we want to develop the private hospital,we should strengthen plan and target management,optimize expenditure architecture,improve the use effectiveness of hospital funds,and enhance the hospital management level.Only implement comprehensive and scientific budget management,can the private hospital develops healthily.
Keywords:private hospital  budget management
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