摘要
全面预算管理是贯彻和落实医院战略规划的重要管理工具,是医院内部精细化管理和稳健发展的必然选择。为确保公立医院全面预算管理的有效运行,要以政府会计制度为指引,用长远的前瞻性眼光分析目前实施全面预算管理存在的问题和不足,积极探索和优化全面预算的精细化管理。
Comprehensive budget management is an important management tool for implementing hospital strategic planning,and is an inevitable choice for refined management and steady development within the hospital. In order to ensure the effective operation of the comprehensive budget management of public hospitals,it is necessary to use the long-term forward-looking perspective to analyze the problems and deficiencies in the implementation of comprehensive budget management,and actively explore and optimize the refined management of the overall budget.
作者
王英
WANG Ying(Chengdu Women and Children's Center Hospital,Chengdu Sichuan 610056,China)
关键词
医院全面预算管理
政府会计制度
hospital comprehensive budget management
government accounting system
