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论文编号：	3451
作者编号：	2220090719
上传时间：	2011/6/13 12:32:58
中文题目：	滨海新区中医医院预算管理改进研究
英文题目：	Improvement research of budget management of binhai new area chinese medicine hospital
指导老师：	李元 副教授
中文关键字：	公立医院 预算编制 预算考核
英文关键字：	Public hospital, budget formulation, budget assessment
中文摘要：	随着经济的发展，医疗市场的进一步开放，医院面临着越来越激烈的市场竞争。医疗卫生体制改革不断深入，医疗服务市场不断发展，市场经济规律在医院的经营和管理中发挥着越来越大的作用，医院所面临的内外部环境发生了巨大变化。在医改新形势下，面对以上环境的变化，如何通过有效措施来降低医疗成本，提高医疗收入，优化资源配置，提高服务质量，提高竞争力，成为医院可持续发展的当务之急。 通过全面预算管理，有利于医院的总体战略目标的实现，可以在单位内部建立良好的经济运行机制和内部控制制度，有利于协调各部门的工作，平衡各方关系，实现资源的合理配置。通过全面预算的执行，可加强单位的基础管理工作，控制日常经营活动，是内部控制的依据，可提高单位的管理水平。医院全面预算管理可以为医院的绩效评价、部门考核提供参考依据，有关部门根据考评的结果，进行一定的奖惩，这样不仅能充分调动起员工工作的积极性，也对评价个人和责任部门的工作绩效产生有利影响。降低医疗成本，深化成本核算具有促进作用。 截至目前，由于医院提高自身经济管理水平的需要，我国大部分医院在实行预算管理，但公立医疗机构对于预算管理的运用还没有大量及深入的研究。虽然国家要求医疗卫生机构必须实行部门预算，但也没引起多数医院的重视，所编制的依然只偏重于年度财务预算，最终也没有围绕全面预算来实现对医院年度目标的全面控制作用。鉴于目前公立医院实施全面预算管理还存在多方面的问题，本论文研究的目的是要通过学习全面预算管理的理论知识，深入了解全面预算管理体系，树立正确的全面预算管理观念，解析公立医院应用全面预算管理的前景。分析公立医院实施全面预算的基础条件，揭示其存在问题及误区，阐述公立医院实施全面预算管理的可行性。借鉴现代企业的先进完善的全面预算管理成功经验，在公立医院实行全面预算，把全面预算管理的理论经验与我国公立医院的实际相结合，提高全面预算管理的实施效果。 本文以滨海新区中医医院为例，在综合了运用了预算管理、责任中心等相关理论及方法的基础上，借鉴了企业全面预算管理经验，通过对医院传统预算包括预算编制、考核、预算组织等方面所面临问题进行分析，找出现有预算管理中存在的问题，结合医院自身特点，着重对预算编制及预算考核提出改进措施，完善了旧有的预算管理体系。
英文摘要：	With the development of economy and the further open of medical market, the competitions that hospital meet becomes more and more fiercely. With the deepening of medical and health structural reform and development of medical service market, the law of market economy plays more important role in the hospital operation and management, great changes have taken place in the internal and external environment. Under the medical reform and above changes, how to lower the medical cost and improve the hospital income, optimize resources allocation and improve the competition become the most urgent of the continuous development of hospital. An overall budget management is benefit for the realization of hospital strategic goal, which could set up a good economy operation system and internal control system and so forth help coordinate works of all departments, balance the relations of each department and dispose resources. The implementation of overall budget operation could strengthen the basic management of hospital, control daily operational work and it is the foundation of internal control, which could improve the management level. The overall budget management could be the foundation of performance evaluation and departmental assessment. Relevant department could draft such reward and punishment measures which could improve the activity of employees, and this could produce active effect on departmental performance. To lower the medical cost, deepen the cost accounting plays a positive role. Till now, it is because of the need to improving economy management level most hospitals of our country are implementing the budget management. But public hospitals have not made deepen research on it. Although our country request all hospitals to implement budget management, many hospital still do not pay attention on it, they are still implementing the annual fiscal budget, which could not play the role on control of hospital annual target. Based on the situation that many public hospital still face many problems, the thesis is aim to clarify overall budget management system and establish overall budget management concept and analyze the budget management implementation foresight in public hospitals through doing research on overall budget management theory and knowledge. This thesis is to analyze the foundation of budget management implementation in public hospitals, proclaim the problems and misunderstandings, and to state the practicability of implementation of budget management in public hospitals. Use the successful experience of such system in modern enterprises, to implement the budget management in public hospitals, integrate the theory and experience and so forth to improve the effect. The thesis takes Binhai New Area Chinese Medical Hospital as the example, based on the use of the theory and method of budget management and responsibility center, take use of the experience of budge management in enterprises, through the analysis of problems of traditional hospital budget management method, including budget formulation, assessment, budget organization, find out present problems exists, and concerning the own characteristics of hospital, propose the improvement methods of budget formulation and assessment, and consummate old budget management system.
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