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为贯彻落实《中华人民共和国财务预算法》和深化医药卫生体制改革相关政策要求,深入推进公立医院体制机制综合改革,合理控制成本,提高管理水平,增强公立医院公益性,促进医院持续健康发展,我国公立医院已经在全国大范围推行公益性回归。在这种公立医院公益性回归的大形势下,本文提出了财务预算管理发展的对策,使医院能在保证社会效益最大化的前提下,实现经济效益、政治效益最大化的目的。
In order to implement the “Financial Budget Law of the People’s Republic of China” and deepen the policies and requirements of the medical and health system reform, the Bank further promoted the comprehensive reform of institutional mechanisms in public hospitals, rationally controlled costs, improved the management level, enhanced the public welfare of public hospitals, and promoted the sustained and healthy development of hospitals. Public hospitals in China have implemented a large-scale national public welfare return. Under the general situation of public welfare return in public hospitals, this paper puts forward the countermeasures for the development of financial budget management so that hospitals can achieve the objective of maximizing economic benefits and political benefits while ensuring the maximum social benefits.