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医院全面预算管理是一套完整的内部控制体系,是合理分配卫生资源和控制医院积极活动的重要工具。本文从医院全面预算中的重要环节和特点,存在的问题,及解决途径,阐述了,医院实施全面预算的方法。
Hospital comprehensive budget management is a complete set of internal control system, which is an important tool to rationally allocate health resources and control the hospital’s active activities. This article elaborates the method of implementing the overall budget of the hospital from the important links and features, existing problems and solutions in the overall budget of the hospital.