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随着经济体制改革的深化,医院面临着越来越多的严峻挑战。如何降低医疗成本,优化资源配置,提高服务质量,提高竞争力,走“优质、低耗、高效”的质量效益发展道路,成为医院管理者所重视的问题。自此,全面预算管理作为一种先进的经济管理和内部控制手段,逐渐被引入医院管理工作中。
With the deepening of economic restructuring, hospitals are facing more and more serious challenges. How to reduce the medical costs, optimize the allocation of resources, improve service quality, enhance competitiveness, and take the “quality, low consumption, high efficiency,” the quality and efficiency of development, hospital managers have become important issues. Since then, the overall budget management as an advanced economic management and internal control measures, has gradually been introduced into hospital management.