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当前,随着医疗卫生体制改革的持续深入推进,我国公立医院经营状况面临着严峻的考验。本文在界定医院全面预算管理概念特征的基础上,分析了当前形势下公立医院全面预算管理在成本控制中的适用性,进而阐述了如何运用全面预算管理的各个环节进行成本控制,旨在为公立医院成本控制提供参考思路。
At present, with the continuous deepening of the medical and health system reform, the operating conditions of public hospitals in our country are facing severe challenges. Based on the definition of the concept of comprehensive budget management in hospitals, this paper analyzes the applicability of total budget management in public hospitals in cost control in the current situation, and then elaborates how to use all aspects of total budget management to control costs. Hospital cost control to provide reference ideas.