论文部分内容阅读
自2011年新的财务会计制度出台后,各级医院财务管理进一步规范发展。但由于主客观因素影响,医院在财务预算管理方面存在预算目标、范围、流程、制度等相关问题。医院要实现公益性和市场性的协调发展,必须按照法规,优化预算方法,提高预算科学效能。
Since the introduction of the new financial accounting system in 2011, the financial management of hospitals at all levels has further standardized development. However, due to the subjective and objective factors, there are budgetary goals, scopes, processes and systems in the hospital. In order to realize the coordinated development of public welfare and market, hospitals must optimize the budget method and improve the scientific performance of the budget in accordance with laws and regulations.