| 摘要: |
| 全面预算管理是实现医院高质量发展战略目标的重要手段。以广州医科大学附属第一医院为例，当前全面预算管理存在预算编制与执行脱节、预算管理组织架构不完善、预算编制与上报时间节点不合理、预算编制项目库不完善等问题。以问题为导向，该医院以全面调整预算编制内容、优化预算管理组织机构、修订预算编制与上报时间节点、完善预算编制项目库、实施预算执行控制为路径，探索公立医院全面预算，以期为公立医院全面预算管理提供参考和借鉴作用。 |
| 关键词: 公立医院 高质量发展 预算管理 |
| DOI： |
| 投稿时间：2023-09-19 |
| 基金项目:广东省卫生经济学会基金资助(2023-WJMZ-71) |
|
| Exploration on the Adjustment and Execution of Overall Budget Preparation in Public Hospitals under the Background of High Quality Development |
| Li Xiaoxia |
| (The First Affiliated Hospital of Guangzhou Medical University, Guangzhou, 510120 , China) |
| Abstract: |
| Overall budget management is an important means to achieve the strategic goal of high-quality development of hospitals. Taking the First Affiliated Hospital of Guangzhou Medical University as an example, there are some problems in the current overall budget management, such as disconnection between budget preparation and implementation, imperfect organizational structure of budget management, unreasonable time nodes of budget preparation and reporting, and imperfect project library of budget preparation. The hospital explores the overall budget of public hospitals by comprehensively adjusting the content of budget preparation, optimizing the organization of budget management, modifying the time nodes of budget preparation and reporting, improving the project library of budget preparation, and implementing budget execution control, in order to provide references for the overall budget management of public hospitals. |
| Key words: public hospital high-quality development budget management |
