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随着市场经济的发展,公立医院所面临的市场竞争日益激烈。部分医院,尤其是大型医院不再单纯以“做大、做强”为发展方向,而是逐步把目光转向“优质服务、控制成本”上来,这就对医院财务管理提出了更高要求。预算管理是医院财务管理的重要内容和科学的方法,对于医院提升管理水平,维持健康有序的发展有着非常重要的作用。但目前许多医院的预算管理现状仍不够理想,本文在此分析存在的问题,并探讨解决的对策。
With the development of market economy, the market competition in public hospitals is becoming increasingly fierce. Some hospitals, especially large hospitals, are no longer based solely on “bigger and stronger” as their development direction, but are gradually turning their attention to “quality service and cost control” High demand. Budget management is an important content and scientific method of hospital financial management, and plays an important role in improving management level and maintaining a healthy and orderly development in hospitals. However, the current status of budget management in many hospitals is still not ideal. This article analyzes the existing problems and discusses the solutions.