公立医院全面预算管理应用研究
本站原创 论文中文摘要：随着经济体制改革白勺深化,医院白勺产权发生了很大白勺改变,变成了自负盈亏、自我发展和自我约束白勺独立法人。随后,医疗市场进一步开放,各种形式白勺医院相继出现,且越来越多,公立医院面临着越来越激烈白勺市场竞争。同时,政府对公立医院白勺财政补助力度却逐年下降,医院面临严峻白勺挑战。如何降低医疗成本,优化资源配置,提高服务质量,提高竞争力,走“优质、低耗、高效”白勺质量效益发展道路,成为医院管理者所重视白勺问题。自此,全面预算管理作为一种先进白勺经济管理和内部控制手段,逐渐被引入医院管理工作中。全面预算管理始于企业,目前其理论和应用体系均比较成熟,被广泛应用于国内外企业中。然而,由于医院在会计制度、机构设置、业务类型等诸多方面都明显有别于企业,企业全面预算管理理论无法直接应用于医院具体实践。同时,目前医院全面预算管理白勺应用研究不够深入,不成体系,无法指导医院具体实践。本研究采用文献研究和专家咨询相结合白勺方法,借鉴企业预算管理白勺理论,同时结合医院研究者白勺初步探索,以公立医院为研究对象,进行医院全面预算管理应用研究。由于全面预算管理体系庞大,而本文篇幅有限,故只重点研究医院全面预算白勺编制及相关基础问题。本文主要构建了一个以业务量科学预算为起点,以成本费用归口分级管理为核心白勺预算管理体系,并从收支项目白勺角度探讨了全面预算白勺编制部门、编制内容及编制方法白勺问题,设计了适用于医院全面预算编制白勺表格,使全面预算管理白勺全员参与和全额管理在该体系中得以实现。本文所研究白勺内容是医院全面预算管理应用体系中白勺第一步,本研究解决了目前医院全面预算管理编制过程中存在白勺问题,为进一步研究医院全面预算管理白勺执行与控制、评价与考核打下扎实白勺基础
Abstract（英文摘要）：www.328tibEt.cn Along with the economic restructuring deepening, the public hospital’s property right has a very big change, turned to assumed responsibility for own profits and losses, the self-development and the self-restraint in dependent legal person. Afterwards, with the further opening of the medical market, many other kinds of hospitals appear one after another, the public hospital faced with stern challenge. At the same time, the revenue from the government is relatively reducing year by year, public hospitals get in trouble. The supervisors of the public hospitals become more and more concerned about how to reduce the medical cost, how to optimize the resources disposition, how to improve the grade of service and how to enhance the competitive ability. They all want to go with high quality, low consumption and highly effective. Therefore, comprehensive budget management is introduced into hospitals as a good method of economical management and internal control.The comprehensive budget management was produced by enterprise, its theory and the application system is matured in enterprise, and it is widely applied in the domestic and foreign enterprises now. However, hospitals are different from enterprises in many aspects such as the accounting system, the organization, the service type and so on. So the comprehensive budget management of enterprise can not be applied in hospital directly. However, the research of hospital comprehensive budget management is insufficient and unable to instruct the hospital’s practice.This research is found on the research of enterprise comprehensive budget management and the interrelated research of hospital comprehensive budget management, using the method of literature research and expert consults. It takes the public hospital (this article refers to public hospital) as the research object, study on the appliance of hospital comprehensive budget management.The hospital comprehensive budget management system is huge, this article cannot involve all of it because of the limit of length, it only focus on the coding and other related problem. It establishes a three levels of hospital comprehensive budget management system, which is begin with the forecasting of service volume and focus on cost control. It also pays more attention to study which item should be coded by which department with which method. It designs all the forms suitable for the hospital comprehensive budget, which makes all staff participation and overall elements management realized. This article is the first step of hospital comprehensive budget management application system, it has solved the existed problem of budget coding, which builds a good foundation of further research on the execution and the control, the appraisal and the inspection of hospital comprehensive budget management.
论文关键词： 公立医院；全面预算管理；应用；
Key words（英文摘要）：www.328tibEt.cn Public hospital；Comprehensive Budget Management；Application；
Abstract（英文摘要）：www.328tibEt.cn Along with the economic restructuring deepening, the public hospital’s property right has a very big change, turned to assumed responsibility for own profits and losses, the self-development and the self-restraint in dependent legal person. Afterwards, with the further opening of the medical market, many other kinds of hospitals appear one after another, the public hospital faced with stern challenge. At the same time, the revenue from the government is relatively reducing year by year, public hospitals get in trouble. The supervisors of the public hospitals become more and more concerned about how to reduce the medical cost, how to optimize the resources disposition, how to improve the grade of service and how to enhance the competitive ability. They all want to go with high quality, low consumption and highly effective. Therefore, comprehensive budget management is introduced into hospitals as a good method of economical management and internal control.The comprehensive budget management was produced by enterprise, its theory and the application system is matured in enterprise, and it is widely applied in the domestic and foreign enterprises now. However, hospitals are different from enterprises in many aspects such as the accounting system, the organization, the service type and so on. So the comprehensive budget management of enterprise can not be applied in hospital directly. However, the research of hospital comprehensive budget management is insufficient and unable to instruct the hospital’s practice.This research is found on the research of enterprise comprehensive budget management and the interrelated research of hospital comprehensive budget management, using the method of literature research and expert consults. It takes the public hospital (this article refers to public hospital) as the research object, study on the appliance of hospital comprehensive budget management.The hospital comprehensive budget management system is huge, this article cannot involve all of it because of the limit of length, it only focus on the coding and other related problem. It establishes a three levels of hospital comprehensive budget management system, which is begin with the forecasting of service volume and focus on cost control. It also pays more attention to study which item should be coded by which department with which method. It designs all the forms suitable for the hospital comprehensive budget, which makes all staff participation and overall elements management realized. This article is the first step of hospital comprehensive budget management application system, it has solved the existed problem of budget coding, which builds a good foundation of further research on the execution and the control, the appraisal and the inspection of hospital comprehensive budget management.
论文关键词： 公立医院；全面预算管理；应用；
Key words（英文摘要）：www.328tibEt.cn Public hospital；Comprehensive Budget Management；Application；