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全面预算管理在企业早已实施,并取得良好效果,但对医院来说仍是一个比较新的概念,在市场经济的体制下公立医院虽然是公益事业单位,但是它也具有企业经营的特点,因此为推动公立医院的科学化管理,提高公立医院的经营管理水平,就必须将全面预算管理理念引入公立医院。目前,全面预算管理工作在大多数的公立医院还在起步阶段,存在不同的问题,现征对公立医院全面预算管理存在的问题和解决的方法进行初步的探讨。
Overall budget management has long been implemented in the enterprise and has achieved good results, but it is still a relatively new concept for the hospital. Although the public hospital is a public welfare institution under the market economy system, it also has the characteristics of enterprise management. Therefore, In order to promote the scientific management of public hospitals and improve the operation and management of public hospitals, it is necessary to introduce the concept of comprehensive budget management into public hospitals. At present, the overall budget management work is still at the initial stage in most public hospitals, and there are different problems. Therefore, the problems existing in the overall budget management of public hospitals and the solutions to the problems are tentatively discussed.