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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

40

期数:

2023年3期

页码:

90-93

栏目:

财务与审计

出版日期:

2023-03-01

文章信息/Info

Title:

Study on Constructing Strategic Budget Management System of Public Hospitals

作者:

张文东sup>1

1.江苏省镇江市卫生健康委员会，江苏 镇江212000

Author(s):

ZHANG Wendong

Zhenjiang Municipal Health Commission, Zhenjiang Jiangsu 212000, China

关键词:

公立医院; 战略预算; 全面预算管理; 体系建设

Keywords:

public hospitals;  strategic budget;  comprehensive budget management;  system construction

分类号:

R197.32

文献标志码:

A

摘要:

战略与预算是一组紧密相关的概念，战略是“指挥棒”，预算是管理工具。公立医院要以战略为导向构建全面预算管理体系，从医院内外环境评估、战略目标设定、组织构架，到预算任务的具体布置、实行和评价，始终要以战略引领预算，以预算促进战略意图，实现战略预算目标的可量化以及自下向上的目标因果关系。同时，战略预算应以信息化为支撑，紧扣“国考”指标，不断实现优化与提升。

Abstract:

Strategy and budget are a group of closely related concepts. Strategy is a baton and budget is a management tool. The comprehensive budget management system guided by strategy should be established in public hospitals, including internal and external environment assessment, strategic goal setting, organizational structure, arrangement, implementation and evaluation of budget tasks. We should always guide the budget with strategy, promote the strategic intention with budget, and achieve the quantifiable and bottom-up causal relationship of strategic budget objectives. At the same time, the strategic budget should be supported by information technology and be closely linked to the "national examination" indicators in order to constantly optimize and improve.

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更新日期/Last Update: 2023-03-01