摘要
分析业财融合背景下A公立医院全面预算管理的基本情况,可为医院提升精细化管理水平,以适应市场发展需要提供参考。从A公立医院2021—2022年的预算执行情况来看,医疗业务科室参与度较低,预算编制内容较为粗糙,预算执行缺乏约束力,考核制度的影响力不够,预算管理信息化系统不健全,预算编制忽略数据分析。为此,A公立医院应优化全面预算管理组织结构,完善预算管理制度,建立财务预算管理信息化平台,提升预算管理工作质量和效率,强化预算绩效评价,完善预算考核机制,注重复合型人才培养,加强业财深度融合。
The study analyzes the basic situation of the comprehensive budget management of A public hospital under the background of the integration of industry and finance,so as to provide reference for the improvement of fine management to meet the needs of market development.There are problems in the budget implementation of A public hospital from 2021 to 2022:the participation of medical business departments is low,the budget preparation content is relatively rough,the budget implementation lacks binding force,the influence of the assessment system is not enough,the budget management information system is not perfect,and data analysis is ignored in the budget preparation.Therefore,A public hospital should optimize the organizational structure of comprehensive budget management,improve the budget management system,establish an information platform for financial budget management,improve the quality and efficiency of budget management,strengthen the budget performance evaluation,improve the budget assessment mechanism,pay attention to the training of composite talents,and strengthen the deep integration of industry and finance.
作者
汪迪
Wang Di(The First Affiliated Hospital of Xi’an Medical University,Xi’an 710017,China)
出处
《黑龙江科学》
2023年第23期152-154,共3页
Heilongjiang Science
关键词
收入总预算
支出总预算
预算编制
General budget of revenue
General budget of expenditure
Budgeting
作者简介
汪迪(1983-),女,硕士。研究方向:财务管理。
