高兰芳河北省衡水市哈励逊国际和平医院财务处，河北衡水 053000

    全面预算在医院管理中的重要性

    高兰芳

    河北省衡水市哈励逊国际和平医院财务处，河北衡水053000

    随着社会的发展和人们意识的提高，患者对医院提出了更高的要求，这就使全面预算和财务管理成为医院经济工作的核心，文章旨在通过分析医院全面预算管理在新制度下的重要作用，结合现在大部分医院全面预算管理意识薄弱，组织体系不健全，仅由账务部门来独立完成，并且编制方法比较单一等现状，从建立预算管理委员会，提高预算管理人员的素质，将医院所有部门及科室都纳入预算，通过控制预算支出来定期监督、考核预算执行情况，并纳入业绩考评体系等方面，探讨建立一套完整的全面预算管理体系，从而提高医院的管理水平，提高经济效益，为医院的可持续发展提供强有力的保证。

    医院；全面预算；预算管理；预算支出；预算考评

    [Abstract]With the progress of society and enhancement of people's realization，the patients have suggested more higher requirement to hospital，which has made overall budgets and financial management to become the core of economic task of hospital.This article is aimed to analyze the important role of overall budgets management of hospital under new system，because the overall budgets management realization in most hospitals is weaker，and organization system is not perfect，with it being performed independently only by financial department，moreover，the institution method is relatively simple，thus we would like to investigate and set up a set of complete overall budgets management system including constructing budgets management committee ......