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随着我国医疗事业的发展,医院规模逐年加大,进一步加剧了医院经费的短缺,作为医院财务管理的核心,预算管理本应在提高医院资金的使用效率上发挥更大的作用,但传统的预算管理过于陈旧,无法适应医院财务管理的需要,阻碍着医院的进一步发展。本文分析了医院预算管理中存在的不足,提出建立预算管理的模式,包括实施新的预算管理思路,注重预算管理软件的应用,加强预算管理信息化建设,提高经费预算执行力,提升资金链流通顺畅度,完善预算编制,做好预算编制管理和控制等措施。
With the development of medical cause in our country, the scale of the hospital is increasing year by year, further aggravating the shortage of hospital funds. As the core of the hospital financial management, the budget management should play a greater role in improving the utilization efficiency of hospital funds. However, the traditional Budget management is too old, unable to meet the needs of hospital financial management, hinder the further development of the hospital. This paper analyzes the shortcomings in the hospital budget management, puts forward the establishment of budget management model, including the implementation of new budget management ideas, pay attention to the application of budget management software, strengthen the construction of budget management information, improve the budget execution, improve capital flow Smooth, improve the budget preparation, budget management and control measures.