国家卫生计生委预算管理医院全面预算管理状况及实证研究

摘要

从行业制度的要求、公益性导向的要求、医院内部管理的要求、医院财务管理水平提升的保障4个方面对医院实施全面预算管理的必要性进行阐述;继而分析国家卫生计生委预算管理医院全面预算管理的现状,发现其中存在的问题;并以华中科技大学同济医学院附属同济医院为例,从全面预算管理体系的构建过程及实施成效两个方面,介绍了该院全面预算管理的新模式.%Necessities of implementing total budget management in hospital are discussed in aspects of the requirement of health industry policy, the requirement of public interest orientation, the requirement of hospital internal management and improving hospital financial management. The status quo and problems of total budget management in NHFPC delivered hospital are analyzed. Taking affiliated Tongji hospital, Tongji Medical College, HUST as an example, total budget management mode is introduced in aspects of building total budget management system and the effectiveness.