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医院作为具有特殊性质的社会机构,在一定程度上不仅具有公益性质而且还带有企业性质的色彩内涵。在预算管理上国家对其采取专门性的管理模式,医院各方面的收支都会在预算管理当中得到体现。国家预算范畴包含医院预算,所以医院的财务预算状况对整个国家的经济预算会造成一定的影响,必须对医院预算管理的各个环节进行规范化,从而推动医院预算管理制度不断完善和优化。
As a social institution with special characteristics, the hospital not only has the commonweal nature but also the color connotation of enterprise nature to a certain extent. Countries in the budget management to take a special management mode, the hospital revenue and expenditure in all aspects will be reflected in the budget management. The scope of the state budget includes the hospital budget. Therefore, the financial budget of the hospital will have an impact on the economic budget of the country as a whole. The hospital budget management must be standardized in all aspects so as to promote the constant improvement and optimization of the hospital budget management system.