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复式预算是一种新的预算编制方式。复式预算分为经常性预算和建设性预算两部分。医院实行复式预算,从宏观上可以与国家的复式预算体系接轨。便于国家预算方案的管理与贯彻执行。目前。医院所需资金存在一定的缺口。为了既保证吃饭,又兼顾发展,就必须明确分清资金的来源和用途,而实行复式预算则可以解决这个问题。 医院复式预算方案的编制可以参照《国家预算管理条例》,结合医院的发展规划及实际财务收支状况进行。 1.编制医院复式预算,应从总体上保证正确贯彻、执行国家的预算方案。从内容上,各项预算收支的编制,必须坚持积极可靠、稳定增长的原则。各项预算支出的编制,要量入为出,确保重点,统筹兼顾,留有余地。在保证经常性支出合理需要的前提下,安排建设性支出。 2.医院复式预算的收支范围。(1)经常性预算的收支范围。预算收入:①医疗收入;②药品收入;③制剂收入;④其他收入;⑤国家差额预算补助。预算支出:①医疗支出;②药品支出;③制剂支出;④其他支出。(2)建设性预算的收支范
Duplex budgeting is a new way of budgeting. Duplicate budgets are divided into recurrent budgets and constructive budgets. The implementation of double-budget budgets in hospitals can, in macro terms, be integrated with the country’s dual budget system. Facilitate the management and implementation of the state budget plan. Currently. There is a certain gap in the funds required by the hospital. In order to ensure both food and development, it is necessary to clearly distinguish the sources and uses of funds, and implementing a double-budget can solve this problem. The preparation of a hospital double-budget scheme can be based on the “State Budget Management Regulations”, combined with the hospital’s development plan and actual financial revenue and expenditure. 1. The preparation of a hospital double-budget budget should ensure that the national budget plan is correctly implemented and implemented. In terms of content, the compilation of various budgetary revenues and expenditures must adhere to the principle of positive, reliable and steady growth. The preparation of various budgetary expenditures should be conducted within the limits of expenditures, ensure the key points, make overall plans, and leave room for improvement. Arrange for constructive expenditures on the premise of guaranteeing the reasonable needs of current expenditures. 2. The scope of the hospital’s double-budget budget. (1) The scope of income and expenditure of the regular budget. Budgetary income: 1 Medical income; 2 Drug income; 3 Formulation income; 4 Other income; Budgetary Expenditure: 1 Medical Expenditure; 2 Drug Expenditure; 3 Formulation Expenditure; 4 Other Expenditure. (2) Income and expenditure of the constructive budget