受计划经济的影响,公立医院预算管理意识不强,财务预算管理体制普遍存在组织机构落后、编制质量不高、预算执行和考核制度不足等问题,并影响了医院对财务风险的有效防控。现阶段应着力从组织机构、预算质效、编制选择等方面完善预算管理,防范和控制财务风险。 Under the influence of the planned economy, public hospital budget management awareness is not strong, the financial budget management system is generally outdated organizational structure, the quality of preparation is not high, the implementation of the budget and the assessment system is not enough and other issues, and affect the hospital’s effective prevention and control of financial risks. At this stage, efforts should be made to improve the budget management in the aspects of organizational structure, the quality of the budget, and the selection and preparation of the budget so as to prevent and control the financial risks.