摘要
预算管理作为财务管理的重要内容,正受到医院管理者的日益关注。我国以三甲医院为代表的大型医院基本都实行了预算管理,但在实践中仍存在着亟待完善的工作重点与难点。文章明晰了预算管理的内涵与范畴,详述了预算管理的组织体系、组织结构与作用,明确了预算管理与成本控制和绩效考核的关系。
Being an important part of finance management, more and more managers of large hospital pay more attention to budget management. Most of large hospitals in our country have their own budget management system, but there are still a lot of things which should be solved and emphsized in a short time. The article clarifies the concept and the scope of budget management, discusses the organization system, stucture and function of budget management, explains the relations of cost control and achievement inspection with budget management.
出处
《现代医院》
2010年第10期139-141,共3页
Modern Hospitals
关键词
医院
预算管理
重点和难点
hospital, budget management, priority and difficulty
