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近年来,行政事业单位经费开支逐年增加,并呈不断膨胀之势。以武汉市第二医院为例,1985年经费支出总额为820万元,1989年达到2100万元,增长了2.56倍,平均每年递增320万元。武汉市第二医院为遏制近几年经费支出上升的势头,加强了医院资金的计划管理,从1990年起,推行“资金使用卡”,对医院资金实行“计划供应,切块使用,定额包干,节余留用”的办法,收到了明显效果。其具体作法是: 一、拟定开支计划,资金分解到部门。财务科根据医院年度计划预算,参照各部门历年经费开支情况,在突出医疗及医院重点建设,保证职工工资及后勤基本开支的前提下,将医院全年可使用资金切块分配到各部门,并以正式文件形式下达资金使用指标。各部门需要增加经费开支时,必须事先写出书面报
In recent years, the expenditures of administrative units have been increasing year by year, showing an ever-expanding tendency. Taking the Second Hospital of Wuhan as an example, in 1985 the total expenditure was 8.2 million yuan, reaching 21 million yuan in 1989, an increase of 2.56 times, with an average annual increase of 3.2 million yuan. In order to curb the upward trend in expenditures in recent years, Wuhan No.2 Hospital has strengthened the planning and management of hospital funds. Since 1990, the “Funding Card” has been implemented to provide hospitals with “planned supply, cut-to-use, , Saving the remaining ”approach, has received significant results. The specific practices are: First, the development of spending plans, funds decomposed to the department. Based on the hospital’s annual plan and budget and with reference to the historical expenditures of various departments over the years, the Finance Section, under the prerequisite of focusing on the medical and hospital construction and ensuring the basic salary and logistical expenses for staff and workers, allocates all year-end usable funds of the hospital to various departments and Use official documents as guidelines for the use of funds. When departments need to increase their expenditures, they must first write a written report