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预算管理是现代企业的重要财务管理手段。医院作为经济主体,有必要也有可能在经济运行中,借鉴全面预算管理思路,对资源配置与整合、提高管理效率都具有明显的作用。这对于医院改进经营管理,树立良好的经济效益观念与内部控制机制,具有一定的现实意义。
Budget management is an important financial management tool for modern enterprises. As an economic subject, it is necessary and possible for the hospital to draw lessons from the idea of overall budget management in the economic operation, which has obvious effect on the allocation and integration of resources and the improvement of management efficiency. This has certain practical significance for hospitals to improve their management and establish a good economic efficiency concept and internal control mechanism.