科学的预算管理有助于对医院财务状况和各项业务运行状况进行深入分析,并且有利于对未来的发展进行科学的预测,提高资产利用效率,对医院发展有重要影响。医院在进行预算管理的过程中,还存在预算编制不合理,预算内容有所欠缺,预算管理工作执行力度较低以及监督体系不完善等问题。本文对此进行了分析并提出了合理的改进建议,即建立科学的预算编制,扩大预算内容,提高预算管理工作执行力度以及完善监督体系。 Scientific budget management helps to analyze in-depth the financial status of the hospital and the operational status of each business, and is conducive to making scientific forecasts for future development and improving the efficiency of asset utilization, which has a significant impact on the development of the hospital. In the course of carrying out budget management, the hospital also has such problems as unreasonable budget formulation, lack of budgetary content, low implementation of budget management and imperfect supervision system. This article analyzes and puts forward reasonable suggestions for improvement, that is, to establish a scientific budget, expand the budget content, improve the implementation of budget management and improve the supervision system.