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随着科学技术发展和新医改政策的实施,各个医院也在加强提高自身各方面的综合水平以适应新时期的发展需求。而在医院的财务内部控制方面,应该将科室的预算管理纳入到医院全面预算管理的范畴,这对提高医院预算管理水平、加强医院内部财务控制从而提高自身的竞争力起着重要的作用。本文讲述了科室预算管理和传统科室核算之间的区别,分析了临床科室参与医院全面预算管理的必要性和作用,最后提出了科室预算管理的实施方案,并对医院实施全面预算管理进行设想和展望。
With the development of science and technology and the implementation of the policy of new medical reform, all hospitals are also stepping up their comprehensiveness in all aspects to meet the development needs of the new era. In the financial internal control of the hospital, the budget management of the department should be included in the overall budget management of the hospital, which plays an important role in improving the level of hospital budget management and strengthening the internal financial control of the hospital so as to enhance their own competitiveness. This article tells the difference between department budget management and traditional departmental accounting, analyzes the necessity and function of clinical departments participating in hospital full budget management, and finally puts forward the implementation plan of departmental budget management, Outlook.