Research and thinking on the innovation of hospital budget management under the new form of medical reform
WANG Mingli1 WANG Guoqiang2 ZHU Yong3
1.Financial Department, the Second Affiliated Hospital of Inner Mongolia Medical University, Inner Mongolia Autonomous Region, Hohhot 010050, China;
2.Dean′s Office, the Second Affiliated Hospital of Inner Mongolia Medical University, Inner Mongolia Autonomous Region, Hohhot 010050, China;
3.Department of Spine Surgery, the Second Affiliated Hospital of Inner Mongolia Medical University, Inner Mongolia Autonomous Region, Hohhot 010050, China
Abstract：The hospital budget management level is the core of the hospital financial management efficiency, which involves the hospital management goal and all aspects of its operation. At present, with the continuous deepening of medical reform in the new era, hospital budget management is facing many new problems and challenges. It is becoming a hot topic in the field of economic management to explore new methods and ideas of hospital budget management innovation. This paper will take the new form of medical reform as the background, and base on the "function-benefit" of public hospitals to increase the cost-benefit framework, starting from the situation and tasks faced by budget management, and based on the current situation of hospital budget management and the existing problems of universality. From the aspects of budgeting, execution, control path and other management topics, this paper gives practical discussion, and elaborates on the target strategy of the innovation of hospital budget management under the new form of medical reform. It aims to provide a theoretical basis for the sustainable and healthy development of hospital financial management.
王明丽1 王国强2 祝勇3. 基于医改新形式下医院预算管理创新的研究与思考[J]. 中国医药导报, 2018, 15(23): 173-177.
WANG Mingli1 WANG Guoqiang2 ZHU Yong3. Research and thinking on the innovation of hospital budget management under the new form of medical reform. 中国医药导报, 2018, 15(23): 173-177.
2018, Vol. 15 
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