本篇论文目录导航：
【题目】全面预算管理在医院财务管理中的运用
【第一章】医院全面预算管理应用研究绪论
【第二章】全面预算管理的基本理论
【第三章】L医院预算管理现状与问题分析
【4.1 4.2】全面预算的组织体系与编制
【4.3】全面预算的执行与控制
【总结/参考文献】医院预算管理困境及优化策略总结与参考文献
摘 要
2012 年，我国新的《医院会计制度》和《医院财务制度》开始实施，明确提出“医院所有收支应全部纳入预算管理”,并规定“医院要实行全面预算管理，建立健全预算管理制度，包括预算编制、审批、执行、调整、决算、分析和考核制度”.自 2015 年 1月 1 日起，我国正式实施修改后的《预算法》，要求实行全口径预算，统筹配置所有收支；细化预算编制要求，提高预算科学性；强调预算要讲求绩效，提高资金使用效益。
作为一种综合的管理方法，全面预算逐步在医院的管理工作中开始实施。
实行全面预算有利于防范财务风险、平衡收支；有利于执行国家医疗卫生政策，强化政府的监管；有利于改善医院的经营管理水平，提高经济效益。但是目前，公立医院预算管理往往形式大于内容，在预算执行过程中，缺乏控制，导致预算目标不能落实。
由于公立医院的体制具有特殊性，机构设置、管理制度等与企业差异较大，不能将企业较为成熟的预算管理理论直接照搬。
本文将全面预算管理理论与河北省 L 医院的实际情况相结合，建立起一套以业务量预算为起点，由一级医院总预算、二级归口职能部门预算、三级基层部门预算组成的三级预算管理体系。本文第一部分阐述了论文内容的研究背景、研究目的和意义，介绍了国内外对预算内容的研究现状；第二部分介绍了有关全面预算管理的基本理论；第三部分以L医院为案例分析和研究对象，揭示L医院预算管理的实施现状和存在的现实问题；第四部分结合现代全面预算管理的基本理论对 L 医院的全面预算管理提出了积极有效的解决对策。通过建立完善的组织体系，明确预算主体的“权、责、利”关系；通过建立多层次、多角度的指标体系，为预算控制、分析和考核提供了丰富的数据支持；通过设计合理的程序、步骤和操作方法，真正发挥全面预算对医院经济活动的指导和管理作用。
本文构建的全面预算管理体系，是医院全面预算管理制度在医院管理中的应用。对于加强医院收入支出管理，优化业务流程，提升服务质量，提高医疗资源的管理效率，具有现实的指导意义。
关键词：公立医院；全面预算管理；平衡计分卡；PDCA;
Abstract
The new “hospital accounting system” and “hospital finance system” have been put intoforce from 2012. The systems clearly pointed out that the all income and expenditure ofhospital should be fully integrated into the budget management and provided that thehospitals should implement comprehensive budget management, establish a sound budgetmanagement system, including budget making, approval, execution, adjustment, analysis andevaluation system. January 1, 2015, Budget Law of China was formally implemented,requiring the implementation of a full-caliber budget, coordinating and allocating all ofincome and expenditure, detailing budget making requirements, improving budgetscientificalness, emphasizing the performance of budget, improving fund's use benefit. As anadvanced economic management and internal controls method, overall budget is graduallyintroducing into the management of the hospital.
A comprehensive budget is helpful to prevent financial risks, balance the income andexpenditure, implement national health policy, and strengthen supervision of government.
And hospital management level and economic benefit will benefit from comprehensivebudget. But at present, the budget management of public hospitals often becomes a mereformality and lacks of control in the process of budget implementation sot that the budgettarget can't be implemented. Due to the distinct difference of institutional setup andmanagement institution between public hospitals with particular administration system andenterprise, the mature theory of budget management carried out in enterprises can not bedirectly copied.
In this paper, the actual situation of L hospital and the comprehensive budgetmanagement theory are combined. Three level budget management system composed of thetotal budget, functional department budget and basic department budget is established with aset of business budget as the starting point. The first part of this paper describes thebackground, purpose and significance of the study and introduces the current situation ofresearch on the budget content at home and abroad; the second part introduces the basictheory of the overall budget management; the third part shows implementation status andrealistic problems of budget management of L hospital; the active and effectivecountermeasures is proposed in the fourth part of the paper using the basic theory of modernhospital comprehensive budget management. Through the establishment of a excellentorganizational system, the “power, responsibility and benefit” of budget subjects will be clearand definite; through the establishment of quota system of multi-level and multi angle, budgetcontrol, analysis and assessment will be supported by rich data; through rational design of theprocedures, steps and methods of operation, guidance and management of comprehensivebudget for hospital economic activity will be truly exerted.
The comprehensive budget management system constructed in this paper is theapplication of comprehensive budget management system in hospital management. Tostrengthen hospital income and expenditure management, optimize business processes,improve service quality and improve the management efficiency of medical resources, thesystem has the reality guiding significance.
Keywords: Public hospital; Comprehensive Budget Management; balanced score card;PDCA
目 录
第 1 章 绪 论
1.1 研究背景和意义
1.1.1 研究背景
1.1.2 研究目的与意义
1.2 研究进展
1.2.1 国外研究进展
1.2.2 国内研究进展
第 2 章 全面预算管理的基本理论
2.1 全面预算的定义、基本特征
2.1.1 全面预算的定义
2.1.2 全面预算的基本特征
2.2 全面预算的作用
第 3 章 L 医院预算管理现状与问题分析
3.1 L 医院介绍
3.2 L 医院预算编制和执行的演变过程
3.3 L 医院预算管理存在的问题
3.3.1 预算与医院战略相脱离
3.3.2 预算编制形式重于内容
3.3.3 预算编制不规范
3.3.4 有预算无考核
第 4 章 L 医院全面预算管理体系的重新构建
4.1 全面预算的组织体系
4.1.1 决策机构
4.1.2 工作机构
4.1.3 执行机构
4.2 全面预算的编制
4.2.1 预算编制前的准备
4.2.2 预算编制的程序
4.2.3 预算编制的方法
4.2.4 预算编制的内容
4.3 全面预算的执行与控制
4.3.1 预算控制
4.3.2 预算调整
4.3.3 预算分析
4.3.4 预算考核
第 5 章 总 结
参考文献
致谢
