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随着中国医疗卫生事业体制改革的逐步深入,医疗行业迎来了历史性的发展机遇。同时,改革也给医疗服务机构的生存和发展带来新的挑战。新的医院财务管理制度要求医院在收益性和公益性的基础上实行全面预算管理,以此来健全医院内部的财务管理机制,优化资源配置,实现医院的健康发展。本文将根据当前医院预算管理的现状,分析其存在的问题,并提出构建全面预算体系的管理建议,以促进医院的更好发展。
With the gradual deepening of China’s medical and health undertaking system reform, the medical profession ushered in a historic opportunity for development. At the same time, the reform has also brought new challenges to the survival and development of medical service agencies. The new hospital financial management system requires hospitals to implement a comprehensive budget management on the basis of profitability and public welfare, in order to improve the financial management mechanism within the hospital, optimize the allocation of resources and achieve the healthy development of the hospital. Based on the current situation of hospital budget management, this paper analyzes the existing problems and puts forward the management suggestion of building a comprehensive budget system to promote the better development of the hospital.