预算管理是科学先进的管理方式,被广泛应用于企业单位,并证实其是行之有效的财务管理方式。目前,国家提出医院要重视预算管理,逐步完善和运行医疗改革方案。医院在参与市场竞争和医疗体系改革的过程中,逐步实践预算管理工作,预算管理也获得快速的发展和应用,并得到很多经验。但纵观整体发展水平,还有很多能提升的环节。本文以阐述医院预算管理内容为基础,对目前存在于医院预算管理中的现状和问题进行分析,在财务视角下研究和探讨出完善医院预算管理的策略。 Budget management is a scientific and advanced management method, is widely used in business units and confirmed that it is an effective way of financial management. At present, the state puts forward that the hospital should pay attention to the budget management, and gradually improve and run the medical reform program. During the process of market competition and the reform of the medical system, hospitals gradually put budget management into practice and their budget management also gained rapid development and application with much experience. However, looking at the overall development level, there are many links that can be improved. Based on the content of the hospital budget management, this article analyzes the current situation and problems existing in the hospital budget management, and studies and explores strategies to improve the hospital budget management from the financial perspective.