当前,在医疗市场激烈竞争的环境下,医院管理者要想使医院从容运转,必须打破原有的预算管理体制,建立一套科学合理且行之有效的医院预算管理模式,这是医院管理者在市场经济大潮中必须面对的课题。 长期以来,医院预算没有得到充分的重视,许多单位虽然编制预算比较及时,但一直是沿用“基数增减”法,忽视了是否合理及经济形势发展变化等因素,固化了原有的利益分配格局,造成预算编制的粗糙及不科学,影响了预算的正常执行。而在执行过程中,预算编 At present, under the fierce competition in the medical market, hospital administrators must make the hospital run smoothly and must break the original budget management system to establish a scientific and reasonable and effective hospital budget management model. This is where hospital managers are The issues that must be faced in the tide of market economy. For a long time, the hospital budget has not received sufficient attention. Although many units have adopted a more timely basis for budgeting, they have always followed the “base increase or decrease” method, ignoring the rationality and changes in the economic situation and other factors, and solidifying the original distribution of benefits. The resulting rough and unscientific budgeting has affected the normal implementation of the budget. In the implementation process, budgeting