[1]杨征帆.公立医院全面预算管理的实践探索[J].卫生经济研究,2022,39(4):90-93.
　YANG Zheng-fan.Practice of Comprehensive Budget Management in Public Hospitals[J].Journal Press of Health Economics Research,2022,39(4):90-93.
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公立医院全面预算管理的实践探索
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
39
期数:
2022年4期
页码:
90-93
栏目:
财务与审计
出版日期:
2022-03-28

文章信息/Info

Title:
Practice of Comprehensive Budget Management in Public Hospitals
作者:
杨征帆1
1.温州医科大学附属眼视光医院，浙江 温州 325000
Author(s):
YANG Zheng-fan
Eye Hospital, Wenzhou Medical University, Wenzhou Zhejiang 325000, China
关键词:
全面预算管理; 业财融合; 高质量发展
Keywords:
comprehensive budget management;  integration of business and finance;  high-quality development
分类号:
R197.322
文献标志码:
B
摘要:
全面预算管理是对医院资源进行有效配置、保障医院战略执行、控制日常经济活动和开展有效考核评价的重要工具。文章介绍Y医院的全面预算管理实践，探索公立医院在预算编制、内部管控、绩效考核等环节存在的问题和解决方案，以期促使公立医院高质量发展。
Abstract:
Comprehensive budget management is an important tool to effectively allocate hospital resources, ensure hospital strategy implementation, control daily economic activities and carry out effective assessment. This article introduced the practice of Y hospital in comprehensive budget management, and investigated the problems in budget preparation, internal control, performance appraisal. This study proposed corresponding solutions to promote high-quality development of public hospitals.

参考文献/References:

[1] 韩斌斌，王颖颖，李宗泽.公立医院细化支出预算编制的实践探索——以河南省肿瘤医院为例[J].会计之友，2019（23）：111-117.
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更新日期/Last Update: 2022-03-28