【作者】 王妍；

【导师】 赵岩；

【作者基本信息】 吉林大学 ， 会计， 2013， 硕士

【摘要】 随着市场经济的发展，生活水平的日益提高，广大人民群众越来越关注健康问题，但是“看病贵，看病难”的现状使人民群众的诉求难以满足。基于此，我国开始推行医疗改革，加大医保力度，修改医院财务、会计制度，将医院，特别是公立医院推向市场，这就给医院的生存发展带来机遇和挑战。面对外在的环境变化以及我国公立医院长期以来积累的运营管理问题，公立医院要想生存，要有竞争力，就要走出一条产权明晰、权责分明、管理科学的自我发展之路，就要树立新的财务管理理念，塑造新的理财行为，建立明确的财务管理目标，就要将医院管理模式由“政府依赖型”向“市场导向型”发展，顺应新医改的要求，完善财务管理体制。而全面预算管理正是医院财务管理工作的基本依据和起点。S医院作为一家三级甲等综合性公立医院，以社会效益为最高准则，但是随着我国市场经济的不断发展，经济效益对医院发展的制约越来越大，医院行业间的竞争越来越激烈，病人满意度标准越来越高，使得医院的管理方式逐渐由粗放式向精细化转变。这就要求医院必须在管理观念、管理方法上进行改革，将企业管理中的优秀模式引入医院管理，解放思想，实事求是，力争实现医院的可持续发展。本文以全面预算管理为切入点，将全面预算管理理论与S医院实际相结合，通过对全面预算管理理论方法的研究和S医院预算管理中存在问题的剖析，以S医院为研究对象进行资料收集、实地调查和分析研究，制定切实可行的制度和方法，以期解决S医院预算管理中的问题，实现对医院的全面预算管理体系的重新构建，使全面预算管理有效运行，进而实现S医院战略目标，将医院的发展远景转化为依据医院发展的阶段性目标，使医院近期的发展有遵循的原则和方向，同时又可朝医院的远景目标迈进，让医院内各层级的人员都能对医院的长期战略有一个清楚的了解与认识，使整个医院，各个科室之间的目标互相融合。在此过程中，依托于电算化建设，提倡知识共享和高度的参与，让每一个职工都有强烈的参与感和投入感，凝聚医院的向心力。将全面预算管理与成本控制、绩效考核相结合，制定出详细的计划并形成文档记录，从提高医院的医疗质量、运营效率到提高内部员工和外部患者的满意度，最后促进S医院健康、可持续发展。本文的研究过程和结论将为新制度下医院的全面预算管理体系的构建和实施提供参考，对其管理的规范和实施起到一定的促进作用。更多还原

【Abstract】 With the development of market economy, the improvement of life, people paymore and more attention to health problems, but "see a doctor expensive, difficult tosee a doctor the situation" to meet the people’s demands. Based on this, our countrybegan to reform health care, health care efforts increase, modify the hospital financeand accounting system, the hospital, especially in public hospitals to the market, thiswill bring opportunities and challenges to the survival and development of hospital.In the face of external environment change and our country public hospital for a longtime accumulation of operational management problems, public hospital wants tosurvive, to be competitive, will be out of a clear, management science, clear propertyrights, responsibilities of the road of self-development, to set up the new financialmanagement idea, shape a new financial management behavior, establishing cleargoals, financial management is the hospital management mode from "dependent ofgovernment" to "market-oriented" development, conform to the requirements of thenew reform, improve the financial management system. And comprehensive budgetmanagement is the basic basis and starting point of hospital financial managementwork.S hospital as a three level of first-class comprehensive hospital, taking the socialbenefit as the highest standards, but with the continuous development of China’smarket economy, economic constraints on the development of hospital is more andmore big, the competition between the hospital industry is increasingly fierce, thepatient satisfaction to increasingly high standards, makes the hospital managementmode change gradually from the extensive type to intensive. This requires that the hospital must carry on the reform in the management idea, management method, thebest model in enterprise management into hospital administration, emancipate themind, seek truth from facts, and strive to achieve the sustainable development of thehospital.In this paper, the comprehensive budget management as the breakthrough point,the comprehensive budget management theory and S hospital practice, by analyzingthe problems of budget management research on the comprehensive budgetmanagement theory and S hospital, on-the-spot investigation and analysis to theresearch of S hospital as the research object, collecting data, making system andfeasible method, in order to solve the problems in the budget management of Shospital, realize the re construction of the comprehensive budget management systemin hospital, so that the effective operation of the comprehensive budget management,so as to realize the strategic target of S hospital, the hospital’s development vision intohospital based on the development, principle and direction to follow the recentdevelopment of the hospital at the same time, stride forward towards the hospitalvision, let all levels of hospital personnel can have a clear understanding of thelong-term strategy of the hospital, the hospital, the goal of mutual fusion betweendepartments. In this process, based on the computerized construction, promoteknowledge sharing and high degree of participation, so that every employee has thestrong sense of participation and commitment, the centripetal force of agglomerationhospital. The comprehensive budget management and cost control, performanceappraisal unifies, worked out the detailed plan document from the formation, improvethe quality of medical care, to improve the operation efficiency of patients withinternal staff and external satisfaction, finally promote the healthy, sustainabledevelopment of S hospital.The research process and conclusions of this paper will provide a reference forthe construction and implementation of the comprehensive budget management system in hospital under the new system, to a certain role in promoting themanagement specification and implementation.更多还原