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公立医院的预算管理思路及其操作 被引量:16

The public hospital’s budget management mentality andoperation
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摘要 在郴州市第一人民医院2007年预算管理实践的基础上,提出了"尊重历史,合理增长,以收定支,项目管理,结构优化,确保发展"的思路,并结合2008年医院的实际工作介绍了预算管理的具体内容、操作方法及实现目标的措施,还介绍了科室预算管理的原则和操作的关键技术点。首次提出预算管理的内容除了服务量指标、财务指标外,还有结合公益要求的管理指标,并根据公立医院的实际将医院主要收入分为医疗收入、药品收入、财政拨款和无效收入4类。 Article based on the budget management practice in 2007of Chenzhou First People' s Hospital, proposed the mentality and the principle of respect for the history, reasonable growth, income to determine spending, project management, structural optimization, andensure the development. With the actual work of hospital in 2008, it introduced the budget management concrete content, operating procedureand the measure of realizing the goal, also introduced the principle and the technologics key of the operation for the department budget management. It's the first time to propose that the budget management not only has the service quantity indicators and financial indicators, but also has the management indicators which should be with the public welfare request.And according to the public hospital's reality, it devided the hospital's come income into four kinds: medical income, drugsincome, financial allocation and invalid income.
出处 《中国医院管理》 北大核心 2008年第6期29-31,共3页 Chinese Hospital Management
关键词 公立医院 预算管理 思路操作 public hospital, budget management, mentality, operation
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