摘要
在医院运营过程,预算管理、成本管理和绩效考核的关联性和协同性还较差,无法发挥最大的整体效能。本文为此探讨如何建立融三者为一体的现代医院财务管理机制,并提出具体的路径。
In the process of hospital operation,budget management,cost management and performance appraisal are not closely related and coordinated,so they cannot give full play to their overall efficiency.And This paper discusses how to establish modern hospitalfinancial management mechanism with the integration of the above-mentioned three aspects,and puts forward the concrete path.
出处
《医学与法学》
2019年第1期67-69,共3页
Medicine and Jurisprudence
关键词
预算
成本
绩效
budget
cost
performance
