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(一)公立医院全面预算管理与公立医院传统预算管理的差异1.预算管理的内容不同。根据《医院财务制度》的规定:医院预算由收入预算和支出预算组成。由此可见医院传统预算为财务收支预算。而医院全面预算是对医院经营活动过程中的资金流、信息流、物资流的统筹规划与管控,它不仅表现为财务层面的收支预算、现金流预算、资本预算,而且包含业务层面的经营预算。2.作用与目的不同。对于公立医院
(A) the difference between the overall budget management of public hospitals and the traditional budget management of public hospitals 1. The content of budget management is different. According to the “hospital financial system” provisions: the hospital budget by the income budget and expenditure budget. This shows that the traditional hospital budget for the financial budget. The overall budget of the hospital is the overall planning and management of capital flow, information flow and material flow in the operation of the hospital. It not only shows the financial budget, cash flow budget and capital budget, but also includes business-level management budget. 2. The role and purpose of different. For public hospitals