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俗语讲:预则立,不预则废。这是一个已经在我国传承了几千年的最朴实的、最现实的预算管理的思想。作为医院管理体制改革与发展进程中必不可少的部分,在医院财务内控中实现有效的全面预算管理,不仅能够保证医院财产的安全性、完整性,还能够保证以医院会计信息的真实性、可靠性,更能够保障医院领导决策的正确性、执行性,也能够为促进医院经济活动的效率性、有效性、经济性等奠定基础。本文将就目前全面属预算管理在我国医院财务内控中的运用情况进行分析和探讨,为促进我国公立医院的发展提供有价值的参考。
As the saying goes: Predecessor legislation, not premeditated. This is the simplest and most realistic idea of budget management that has been passed down in our country for thousands of years. As an indispensable part of the reform and development of hospital management system, effective budget management in hospital financial internal control can not only ensure the safety and completeness of hospital property, but also ensure the authenticity of hospital accounting information, Reliability, more able to protect the hospital leadership decision-making correctness, implementation, but also can promote the hospital’s economic activities efficiency, effectiveness, economy and laid the foundation. This article will analyze and discuss the application of budget management in the financial internal control of our hospital at present, and provide a valuable reference for promoting the development of public hospitals in our country.