失败者不是没有行动前的计划,而是缺乏计划前的行动。成功者一定更关注计划前的行动,使计划更具指导性。因此,缺乏预算前行动的预算只能是应付领导的预算;在大量调研工作基础上形成的预算才是真正指导工作的预算。一、医院预算管理现状1.观念错误多数医院认为预算是财务人员的事情,这种观念是错误的。预算作为医院经济工作的总抓手,不但要有专门的预算管理部门,而且必须是“一把手”工程。2.预算与实际脱节 The loser is not a plan without action, but a lack of pre-plan action. Winners must pay more attention to pre-plan actions to make the plan more directive. As a result, budgets without a pre-budgetary exercise can only be budgeted against the leadership; budgets based on extensive research work are the budgets that actually guide the work. First, the status quo of the hospital budget management 1. Misconception Most hospitals think the budget is a financial officer thing, this concept is wrong. Budget as a general guideline for the hospital’s economic work, not only have a special budget management department, but also must be a “number one” project. Budget and the actual out of touch