摘要
摘要
医院要实现可持续发展，必须重视以预算管理为基础的成本控制工作。目前
大部分医院存在预算管理体系不健全、编制流程不规范、信息化程度有限等问题，
严重制约了医院的整体发展。
本文以X医院作为研究对象，运用全面预算管理、现代医院预算管理相关理
论，采用文献研究、实地调研法、案例分析等，研究X医院预算管理现状、取得
的成绩和存在的问题，并提出改进建议。目前 X医院预算管理存在的主要问题，
为预算制度不健全、预算管理重点不明确、员工参与程度低、尚未建立科学的考
核指标、预算管理松弛、信息支持程度低等问题；存在问题主要表现在预算全流
程体系建设不完善，编制精细化手段不足导致多为增量预算，预算管理与现阶段
资源配置相脱节等原因，最后分别从预算管理的制度层面、责任体系方面、预算
的编制与考评方面、预算信息支持方面提出了优化建议。
通过对于X医院预算管理的研究，对X医院提升预算工作提出建议，既可以
供X医院优化预算管理提供参考，也可以给处于预算转型期间的医院提供可行性
的方案。
关键词：医院；预算管理；问题；优化建议
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Abstract
Abstract
To achieve sustainable development, hospitals must pay attention to cost
management based on budget management. At present, there are many hospitals such
as incomplete budget management system which seriously restricts the whole
development of hospital, nonstandard preparation process, limited information.
This paper intends to take Hospital X as the research object, using the theories of
comprehensive budget, principal-agent and internal control, and using the methods of
case study, literature review and field visits to find out the problems existing in various
aspects of budget management in Hospital X, mainly including the imperfect budget
system, unclear budget management focus, low staff participation, lack of scientific
assessment indicators, lax budget management and low level of information support.
At the same time, the existing problems are analyzed, which are mainly manifested in
the following reasons: the construction of the whole budget process system is not
perfect, the lack of detailed means of preparation leads to mostly incremental budgets,
and the budget management is divorced from the current resource allocation. Finally,
the optimization suggestions are put forward from the aspects of budget management
system, responsibility system, budget preparation and evaluation, and budget
information support.
Through the research on the budget management of Hospital X, we can not only
make suggestions on the actual budget of Hospital X, but also provide a feasible plan
for hospitals in the budget transition period, which plays a very important role in the
future sustainable development of the hospital.
Keywords: hospital; Budget management; Problems; Optimization suggestions
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目录
目录
摘要......................................................................................................... I
Abstract......................................................................................................II
第一章绪论...............................................................................................1
第一节研究背景及意义.......................................................................................1
一、研究背景........................................................................................................................... 1
二、研究意义........................................................................................................................... 5
第二节文献综述...................................................................................................6
一、预算管理应用发展研究................................................................................................... 6
二、医院预算管理必要性研究............................................................................................... 6
三、医院预算管理存在的问题及原因分析的研究............................................................... 7
四、针对预算管理存在问题提出的建议的研究................................................................... 7
五、文献述评........................................................................................................................... 8
第三节研究内容与方法.......................................................................................8
一、研究内容........................................................................................................................... 8
二、研究方法........................................................................................................................... 9
第四节技术路线...................................................................................................10
第五节主要创新点............................................................................................. 11
第二章相关理论基础 ............................................................................12
第一节相关理论概念界定.................................................................................12
一、全面预算管理理论......................................................................................................... 12
二、现代医院预算管理理论................................................................................................. 14
第三章 X医院预算管理现状.................................................................15
第一节 X医院基本概况.....................................................................................15
第二节 X医院财务情况.....................................................................................16
第三节 X医院预算管理概况.............................................................................18
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。。。以下略