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医院预算是医院根据本单位未来事业发展计划和任务,编制的未来年度有关财务收支和业务发展的年度计划,是对未来年度医院各项经济活动和业务事业发展所做预测和规划的具体反映。本文通过对医院预算管理分析,阐述了预算管理的作用及医院在编制医院预算过程中存在的问题,并结合存在问题,分析了医院在编制预算过程中应着重注意的方面。
The hospital budget is an annual plan for the future financial revenue and expenditure and business development prepared by the hospital according to its future career development plans and tasks and is a concrete reflection of the forecast and planning of the future economic activities and business development of the hospital in the future . Based on the analysis of the hospital budget management, this paper expounds the function of budget management and the existing problems of the hospital in the process of preparing the hospital budget, and analyzes the problems that the hospital should pay attention to in the process of budget preparation.