摘要
医疗设备是医院比重最大的固定资产,做好年度的医疗设备维修维保费用预算,不仅是预算管理的要求之一,也是合理支出的保障手段之一。文章主要介绍某医院实施了预算管理以来,在预算管理手段下,如何围绕既定的医疗设备维修维保费率制定合理的医疗设备维修维保费预算,从而既保障医疗设备维修维保费支出的合理性,又最终确保医疗设备的正常运行。
Medical equipment takes the largest proportion of the total fixed assets of hospitals. A well-planned annual budget for the maintenance of medical equipment is not only one of the requirements of budget management,but also one of the means of ensuring the reasonable expenditure. This paper mainly introduces how to plan a budget on a maintenance costs of hospital medical equipment based on the established maintenance rate of medical equipment through budget management since the implementation of budget management in the hospital so as to guarantee the rationality of the maintenance expenditure of medical equipment on condition of the normal operations of medical equipment.
作者
陈曼珊
CHEN Manshan(Guangdong Provincial People’s Hospital,Guangdong Academy of Medical Sciences,Guangzhou 510080,China)
出处
《现代医院》
2020年第11期1625-1629,共5页
Modern Hospitals
关键词
预算管理
医疗设备
维保费
Budget management
Medical equipment
Maintenance cost
