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2011年国务院对医院改革工作进行了统一部署,卫生部、财政部等有关部门陆续推出了医疗机构财会审计等制度,新医改制度明确了医院应当实行“核定收支、定项补助、超支不补及结余按规定使用”等全面预算管理办法,并在有条件的医院开展的试点工作。新制度下医院应切实保证预算的严肃性与完整性,将所有收支纳入全面预算管理之中,加强医院经营的规范性。在制度改革背景下,医院有必要牢牢树立成本意识,切实加强全面预算管理。
In 2011, the State Council conducted a unified plan to reform the hospital system. Relevant departments, such as the Ministry of Health and the Ministry of Finance, successively introduced the system of accounting and auditing of medical institutions. The new system of medical reform made it clear that hospitals should implement “ Make up and balance the use of the provisions of ”and other comprehensive budget management practices, and in a conditional hospital pilot work. Under the new system, the hospital should earnestly guarantee the seriousness and completeness of the budget, include all the revenues and expenditures in the overall budget management, and strengthen the normativeness of the operation of the hospital. Under the background of system reform, it is necessary for the hospital to firmly establish the cost awareness and effectively strengthen the overall budget management.