随着医疗机构体系的多样化和市场化,节流与开源显得同样重要,医院运行成本已成为制约医院发展的重要瓶颈。医院预算是医院根据其事业发展计划制定的未来某一特定时期(通常为一个会计年编制的质的变化对预算执行影响较大时,医院可以调度)的,全部经营活动的财务收支计划,是经营计划的数字化,是衡量计划完成程度的标准。合理编制医院预算,如实反映财务状况是医院财务管理的重要任务之一,也是合理控制医院运行成本的重要因素。 With the diversification and marketization of medical institution systems, throttling and open source appear to be equally important. Hospital operating costs have become an important bottleneck restricting the development of hospitals. The hospital budget is the financial revenue and expenditure plan for all business activities when a specific period of time (usually a major change in the fiscal year’s preparation of the fiscal year has a large impact on the budget execution of the hospital) can be set by the hospital according to its business development plan. It is a digitization of the business plan and a measure of how well the plan has been completed. The rational preparation of hospital budgets, and the factual reflection of financial status is one of the important tasks of hospital financial management, and it is also an important factor for rational control of hospital operating costs.