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随着社会经济的发展,我国出现了“看病难,看病贵”的问题,医院的财务管理作为国家预算的重要组成部分,医院必须重视此问题,以有效提高公立医院的管理水平。预算管理是医院的财务管理工作内容的重中之重,并贯穿其整个过程,很大程度上反映了医院管理的整体水平。医院财政预算管理体制改革后,医院财务管理的工作量和内容将有一定程度的增加,预算管理将成为财务管理的主要内容,体现在财务管理工作的方方面面,因此医院管理工作的内容和管理方法也要做出相应的变化以适应变革后的需要。本文通过阐述完善医院财务预算管理模式的必要性,以及医院预算管理的系统和功能,并提出改进的建议,以期能提高医院的经营效益,帮助促进医院的可持续发展。
With the development of society and economy, there is a problem of “difficult to see a doctor and expensive to see a doctor” in our country. As an important part of the state budget, the hospital should pay attention to this issue so as to effectively improve the management level of the public hospital. Budget management is the most important content of the hospital’s financial management work, and throughout the entire process, largely reflects the overall level of hospital management. Hospital finance budget management system reform, the hospital’s financial management workload and content will increase to some extent, the budget management will become the main content of financial management, reflected in all aspects of financial management, hospital management content and management methods We must make corresponding changes to adapt to the needs of change. This paper elaborates the necessity of improving the hospital’s financial budget management mode, as well as the system and function of the hospital budget management, and puts forward some suggestions for improvement so as to improve the operating efficiency of the hospital and help to promote the sustainable development of the hospital.