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论文编号：	10593
作者编号：	2120163238
上传时间：	2018/12/7 10:48:56
中文题目：	Z公立医院全面预算管理优化研究
英文题目：	Research on Comprehensive Budget Management Optimization of Z Public Hospital
指导老师：	李莉
中文关键字：	公立医院;全面预算;预算优化
英文关键字：	Public hospital; Comprehensive budget; Budget improvement
中文摘要：	随着医疗服务体制改革的深化，公立医院作为公益性医疗机构，不仅要发挥基本医疗的职能，更要从内部管理中进行不断的调整改进，以谋求更有效益的发展。新医改政策明确提出公立医院要实行全面预算管理制度。面对新形势，如何优化公立医院的全面预算管理体系，提高医院社会效益和经济效益，实现战略发展目标，成为医院全面发展的当务之急。 国务院卫生部门和财政部要求公立医院实行全面预算管理制度分两步走，分别在2016年和2018年底全面实行和逐步强化。截至目前，我国公立医院根据提高自身经济管理水平的需要，几乎都实行了全面预算管理制度，但是关于公立医院全面预算管理的研究案列比较欠缺，多数公立医院预算局限于年度财务预算，不能全面掌控医疗资源，并且预算过程中存在预算管理机构设置不合理、预算方法不科学、预算控制不严格、预算考评不全面等问题。本论文研究的目的在于通过研究全面预算管理文献理论、深入分析全面预算管理体系，发现问题并借鉴相关管理理论，将实践的成功经验与我国公立医院实际相结合，进行全面预算管理的优化。 本文以Z公立医院为例，在综合运用全面预算管理、控制、目标管理等相关理论的基础上，借鉴了相关文献中成功的医院预算管理经验，通过对现有预算体系的分析，发现问题并结合医院自身特点，着重阐述全面预算中各个环节的优化措施，完善了传统的预算管理体系，为丰富公立医院全面预算管理案例研究做出贡献。
英文摘要：	With the deepening of the reform of the medical service system, public hospitals, as public welfare medical institutions, must not only play the role of basic medical care, but also constantly adjust and improve from internal management in order to seek more effective development. The new medical reform policy clearly states that public hospitals should implement a comprehensive budget management system. Facing the new situation, how to optimize the comprehensive budget management system of public hospitals, improve the social and economic benefits of hospitals, and achieve strategic development goals have become the top priority for the comprehensive development of hospitals. The health department and the Ministry of Finance of the State Council require public hospitals to implement a comprehensive budget management system in two steps, which will be fully implemented and gradually strengthened at the end of 2016 and 2018 respectively. Up to now, public hospitals in China have implemented a comprehensive budget management system according to the needs of improving their own economic management level. However, the research on the comprehensive budget management of public hospitals is relatively lacking. Most public hospital budgets are limited to the annual financial budget and cannot be comprehensive. Control medical resources, and there are problems in the budget process, such as unreasonable budget management institutions, unscientific budgetary methods, strict budget control, and incomplete budget evaluation. The purpose of this thesis is to study the comprehensive budget management literature theory, in-depth analysis of the comprehensive budget management system, discover problems and learn from relevant management theories, combine the successful experience of practice with the reality of public hospitals in China, and optimize the overall budget management. Taking Z public hospital as an example, based on the comprehensive application of comprehensive budget management, control, target management and other related theories, this paper draws on the successful experience of hospital budget management in relevant literature, and finds the problem through the analysis of the existing budget system. Combined with the characteristics of the hospital itself, it focuses on the optimization measures in all aspects of the comprehensive budget, perfects the traditional budget management system, and contributes to enriching the case study of public hospital comprehensive budget management.
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