CAJ | 학술논문

目的：合理、规范地使用好国家卫生资源。方法：采用问卷调查法，分析25家卫生机构预算管理及经费分类核算应用情况，采用访谈法及专家咨询法，研究预算管理与经费分类核算一体化流程及模式。结果：建立区域化管理总体架构，并借鉴PDCA管理思想，形成天津市卫生系统卫生机构财务管理、会计管理的闭环管理流程，配套开发“天津市卫生机构预算管理与经费分类核算一体化管理软件”，进行了实践应用，并取得良好效果。结论：卫生机构预算管理与经费分类核算研究与应用，实现了科目、期间和分类项目的“三个一致”；突出了多维度、信息化和易操作“三个特性”；完善了预警提示一个功能；使预算管理、财务管理和会计核算融为一体。
목적：합리、규범지사용호국가위생자원。방법：채용문권조사법，분석25가위생궤구예산관리급경비분류핵산응용정황，채용방담법급전가자순법，연구예산관리여경비분류핵산일체화류정급모식。결과：건립구역화관리총체가구，병차감PDCA관리사상，형성천진시위생계통위생궤구재무관리、회계관리적폐배관리류정，배투개발“천진시위생궤구예산관리여경비분류핵산일체화관리연건”，진행료실천응용，병취득량호효과。결론：위생궤구예산관리여경비분류핵산연구여응용，실현료과목、기간화분류항목적“삼개일치”；돌출료다유도、신식화화역조작“삼개특성”；완선료예경제시일개공능；사예산관리、재무관리화회계핵산융위일체。
Objective: To take a good use of national health resources reasonably and regularly. Methods: Using questionnaire method to analyze the status of budget management and expenditure accounting application in 25 medical institutions; using interview and expert consultation method to analyze the process and mode of integtrated budget management and expenditure classification accounting. Results: The overall construction of regional management has been established accourding to PDCA management thought, the closed-loop management process of financial management and accounting control in medical insitutions of health system in Tianjin has been formed, " the integrated management software of budget management and accounting classification accounting in medical institutions in Tianjin" has been developed as supporting, which has been applied in practice and received positive effects. Conclusion:The analysis and application on the budget management and classification accounting expenditure integration in medical institutions has achieved the accordance of subject, period abd classified project; highlighted three characteristics of multi-dimensional, informational and managable;implemented the function of early warning and integrated budget, financial management and financial accounting.