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当前阶段,国家医疗卫生体制深化改革,医疗市场慢慢开始开放,在医改的新形势下,医院面对日趋加剧的市场竞争压力,全面预算管理,全面预算管理体系更多是通过科学的配置单位内部各个机构财务资源,严格的绩效考核、协调具体的经营活动,由此达到单位的经营目标,增强医院的市场竞争实力。本文首先明确指出医院全面预算管理的重要性,进而指出当前阶段医院全面预算管理所遇到的问题,最后就如何构建高效、完善的全面预算管理体系进行详细的解析。
At the current stage, the national health care system has been deepened to reform and the medical market has begun to open up gradually. Under the new situation of medical reform, the hospital is faced with the pressure of market competition which is aggravating day by day. The overall budget management and the comprehensive budget management system are mostly implemented through scientific allocation units The internal financial resources of various agencies, strict performance appraisal, coordination of specific business activities, thus achieving the business objectives of the unit and enhance the hospital’s market competitiveness. This article first clearly pointed out the importance of the hospital’s overall budget management, and then pointed out the problems encountered in the overall budget management of the hospital in the current stage. Finally, it made a detailed analysis on how to build an efficient and sound overall budget management system.