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全面预算管理质量的高低对企业资源配置的好坏、企业经营风险和财务风险的升降,企业短期经营目标和长期战略目标的结合均具有十分重要的意义。在医院引入全面预算管理模式,是全面预算管理理论在医院管理中的运用,也是对全面预算管理理论的发展,对于加强医院内部经济管理,建立医院内部良好的经济运行机制和内部控制制度,具有现实的指导意义。
The quality of total budget management has great significance to the allocation of resources, the rise and fall of business risks and financial risks, the combination of short-term business objectives and long-term strategic goals. The introduction of a comprehensive budget management model in hospitals is the application of total budget management theory in hospital management as well as the development of comprehensive budget management theory. It is necessary to strengthen the internal economic management of hospitals and establish a sound economic operation mechanism and internal control system in the hospital. Practical guidance.