医院财务的系统建设和功能建设与医疗卫生事业的发展密切相关,是医院作为服务和市场主体在新医改的大环境中重要的基础性体系,特别是预算管理与成本控制工作更是成为决定医院财务水平、医院健康发展的关键。研究分析了医院财务工作中存在于预算管理与成本控制方面的问题,提供了从意识强化、综合管理、机制建设等方面进行预算管理与成本控制策略和方法,为更好地实施预算管理与成本控制,强化医院财务工作做出了研讨和建议。 The systematic construction and function construction of hospital finance is closely related to the development of medical and health undertakings. It is an important basic system that hospital serves as the main body of service and market in the new medical reform. In particular, budget management and cost control work become the key to determine the hospital Financial level, the key to the healthy development of the hospital. It studies and analyzes the existing problems in budget management and cost control in the hospital finance work and provides strategies and methods for budget management and cost control from the aspects of awareness enhancement, integrated management and mechanism construction. In order to better implement the budget management and cost Control, strengthen hospital financial work made a discussion and recommendations.