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xin yi yuan cai wu zhi du xia gong li yi yuan yu suan shen he de tan tao
Author(s): 
Pages: 59-61,62
Year: Issue:  3
Journal: Health Economics Research

Keyword:  新医院财务制度公立医院预算审核;
Abstract: 预算管理是医院战略发展规划年度化、目标化和货币化的重要环节。新医院财务制度明确提出实施预算审核制度,要求医院预算须通过医院决策机构、主管部门及财政部门“三级审核”。本文结合预算审核制度的主要特点,探讨了预算主管部门确立预算审核的目标原则、内容方法和组织框架,提出预算审核工作的难点与建议。
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