Abstract：Effective budget preparation is a key factor in rational allocation of hospital resources. At present, there are problems such as insufficient coverage and insufficient matching with actual medical business in the budget preparation of public hospitals. This paper analyzes the applicability of the flexible budget method. Based on the concept of “business-finance integration”, the hospital budget goals are determined through overall planning, fixed and variable costs are divided, flexible quota standards are formulated and regularly updated, and paths such as information-based data centers are established to integrate flexible budgets. The budget law is reasonably applied to hospital budgeting. The study found that the scientific flexible budgeting method can intuitively reflect the supply and demand of various resources in hospital operation and the efficiency of use, especially the advantages of quantifying and reflecting the hospital budget, which can facilitate the hospital to use a more optimized plan to allocate resources, and ultimately achieve efficient hospitalization. Overall strategic plan.
王琦 马世元 马丽亚. 弹性预算法在公立医院预算编制中的应用[J]. 中国医药导报, 2023, 20(2): 189-191,196.
WANG Qi MA Shiyuan MA Liya. Application of flexible budget method in budget preparation of public hospitals. 中国医药导报, 2023, 20(2): 189-191,196.
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