《政府会计制度》下构建公立医院责任预算体系

来源 :财会学习 | 被引量 : 0次 | 上传用户：sidney1221

【摘要】

：

公立医院不仅具有一般市场主体的经营功能,且不以营利为目的的社会公益事业单位.长期以来,公立医院的经营活动受到政府各方面的大力支持,但缺乏现代企业经营理念和内部控制体系,导致医院预算管理体系不健全,增加公立医院财务风险,造成公立医院负债比例高,影响到公立医院正常发展.《政府会计制度》的实施,要求公立医院建立全面预算管理体系,进一步规范医院各个部门的预算管理,加强医院内部控制,实现医院精细化管理,提高医院核心竞争力.

【作者】

：

李晓巍

【机构】

：

亳州市人民医院

【出处】

：

财会学习

【发表日期】

：

2022年4期

【关键词】

：

《政府会计制度》公立医院部门责任预算管理体系

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《政府会计制度》下构建公立医院责任预算体系

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