摘要
从落实公立医院项目管理预算出发,分别从基本收支项目和专项项目两个方面分析了公立医院的预算项目划分思路。医院内部管理角度,从项目梳理与人员经费安排、项目责任划分与预算分析、项目竞争谈判机制三个方面提出了预算项目库储备管理的思路;医院外部管理角度,从医院间接经费安排、财政预算制度管理和医院单体预算三个方面提出了支持公立医院预算管理的建议。
In order to implement project management budget in public hospitals,this paper analyzed the division of budget projects in public hospitals from two aspects:basic revenue and expenditure projects and special projects.From the perspective of hospital internal management,this paper put forward the budget project reserve management from three aspects:project sorting and personnel outlay arrangement,project responsibility division and budget analysis,project competition negotiation mechanism.From the perspective of hospital external management,this paper puts forward some corresponding suggestions to support the budget management of public hospitals from three aspects:the arrangement of hospital indirect funds and the financial budget,the management of budget system and the budget of individual hospital.
作者
闫晋洁
YAN Jinjie(Kunming Children's Hospital,Kunming Yunnan 650028,China)
基金
昆明市2019年“科技保障民生发展计划”项目(2019K JJH154)。
关键词
公立医院预算
财政预算
项目预算管理
budget of public hospital
financial budget
financial project budget
