论文部分内容阅读
新预算法颁布将医院实施全面预算管理上升到法律层面来规范,至此,实施全面预算管理已经是法律上、制度上、政策上及党风廉政建设的共同要求。而医院实施全面预算管理的现状是医院全面预算管理体系缺失,预算编制、执行体系不完善。本文旨在分享医院全面预算管理实施过程中的实践经验,以期对构建全面预算管理体系和完善医院预算管理实施过程有所裨益。
The new budget law promulgated the hospital to implement a comprehensive budget management up to the legal level to regulate, so far, the implementation of a comprehensive budget management has been the legal, institutional, policy and building a clean government common requirements. However, the status quo of the hospital in implementing the overall budget management is the lack of a comprehensive budget management system, budget preparation and implementation system in the hospital. The purpose of this article is to share the practical experience in the implementation of the overall budget management in the hospital in the hope of building a comprehensive budget management system and improving the implementation of the hospital budget management process.