当前,医院全面预算管理实践中存在对全面预算管理认识不足;全面预算管理与医院发展战略相脱节;全面预算管理组织架构不合理;预算编制方法不科学;预算绩效考核和激励措施乏力等突出问题,使得医院全面预算管理的作用大打折扣。为此,文章提出了改进策略。 At present, there is a lack of understanding of overall budget management in the practice of comprehensive budget management in hospital; the overall budget management is out of step with the hospital development strategy; the unreasonable overall budget management organizational structure; the unscientific method of budget preparation; the weak performance appraisal and incentive measures , Making the hospital a full budget management greatly reduced. To this end, the article presents an improvement strategy.