随着医药卫生体制改革和医疗保障制度改革的深化,公立医院外部环境和内部环境发生重大变化,公立医院必须改变管理方式,放弃粗放式管理,实现精细化管理。公立医院实行财务精细化管理的必要性和可行性进行了分析,以全面预算管理为例探讨了精细化管理在公立医院财务管理管理中的应用。 With the reform of the medical and health system and the deepening of the reform of the medical security system, major changes have taken place in the external environment and the internal environment of public hospitals. Public hospitals must change the mode of management, abandon the extensive management and achieve meticulous management. The necessity and feasibility of implementing financial delicacy management in public hospitals are analyzed. Taking full budget management as an example, the application of meticulous management in the financial management of public hospitals is discussed.