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随着医疗卫生体制改革的深化,医院面临着更为激烈的市场竞争。国家财政以卫生部门所属的医院实行的“核定收支、定项补助、超支不补、结余留用”和各项资金活动统一核算、统一管理的一种医院预算管理办法,明确了国家财政对医院的发展政策,因此医院应进一步强化预算管理,全面提高财务管理水平,保证医院的各项资金合理有效地使用。笔者就医院全面预算管理的现状进行分析,并探讨应对措施,以期更好地促进医院的持续发展。
With the deepening of the medical and health system reform, hospitals are facing more intense market competition. The State Treasury to the hospital owned by the Ministry of Health, “approved revenue and expenditure, fixed subsidies, overruns do not make up, remaining balance” and the unified accounting of the funding activities, a unified management of the hospital budget management approach, a clear national financial Therefore, the hospital should further strengthen its budget management and comprehensively improve its financial management so as to ensure that all funds in the hospital are used reasonably and effectively. The author analyzes the current situation of the hospital’s comprehensive budget management and discusses the countermeasures so as to better promote the sustainable development of the hospital.