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随着近年国家在深化医疗改革中明确提出要通过引入医疗市场竞争机制,建立高效规范的医药卫生机构运行机制等意见,以致占医疗主体地位的非营利性医院在生存和管理方面都面临着巨大的挑战。借此契机,笔者提出通过完善非营利性医院预算管理体系,加强医院全面预算管理,将有利于实现医院资源的优化配置和改善运营效率。本文从非营利性医院全面预算管理的内涵出发,分析了医院预算目前的现状,并针对医院的全面管理体系的构建设计与实施提出了若干具体有效的措施。
In recent years, with the explicit proposal made by the state in deepening medical reform, it is necessary to introduce opinions on the mechanism of medical market competition and establishment of an efficient and standardized operation mechanism of medical and health institutions so that the non-profit hospitals that occupy a dominant position in the medical field are faced with tremendous opportunities for survival and management The challenge Taking this opportunity, I propose to improve the non-profit hospital budget management system and strengthen the hospital’s overall budget management, which will be conducive to the optimal allocation of hospital resources and improve operational efficiency. Based on the connotation of non-profit hospital comprehensive budget management, this paper analyzes the current status of hospital budget, and puts forward some concrete and effective measures for the design, construction and implementation of the comprehensive management system of the hospital.