全面预算管理最早在企业中获得了较为广泛应用,促进企业经济效益的显著提升。当前,全面预算管理在医院中得以大力推广,我国医院完全可以从企业的管理中借鉴一些成功经验,在医院的全面预算管理中引进平衡计分卡。本文首先简单阐述了全面预算管理在医院管理当中所起的作用,在此基础上深入分析全面预算管理中存在的问题,最后探讨了基于平衡计分卡的医院全面预算管理模式的构建。 The earliest comprehensive budget management in the enterprise has been more widely used to promote the economic benefits of enterprises significantly improved. At present, comprehensive budget management is greatly promoted in the hospital. Our hospital can draw some successful experience from the management of the enterprise and introduce the Balanced Scorecard into the overall budget management of the hospital. This article first briefly elaborates the role of total budget management in hospital management. On the basis of this, it analyzes the problems existing in the overall budget management. Finally, it discusses the construction of a comprehensive hospital budget management model based on the Balanced Scorecard.