摘要
随着全面预算管理在企业广泛的应用并取得一定成效,医院作为非营利机构,为适应医改的需要和医院自身运营的需要,也在逐步探讨将全面预算管理引进医院的管理中。全面预算管理要在医院实施取得良好的效果,需要有一个好的开端,好的基础,这就是文章中介绍的预算环境。通过对预算环境内容及影响的介绍,提出预算环境是预算实施的有力保证。
With the development and application of total budget management in enterprise,as a non-for profit organization,to match the requirement of health system reform and hospital operation,total budget management has been gradually introduced into hospital.Budget environment is an important factor influencing the application of total budget management in hospital.The content and impact of budget environment is introduced and budget environment is a strong security for total budget management application.
出处
《中国医院》
2012年第1期78-80,共3页
Chinese Hospitals
关键词
全面预算管理
预算环境
医院
total budget management
budget environment
hospital
