CAJ | 학술논문

医院的财务预算工作对医院资金筹措，财务结构的合理安排，资产的流动及盈利的合理处理，财务结构成本及风险关系的合理处理具有重要指导价值。当前，以下问题在医院财务的预算工作中普遍存在：财务预算的内容不完整，对于财务预算的管理认识欠缺，财务预算体系不健全，预算编制、考核方法不科学。该文在对上述问题研究分析的基础上，提出下列解决方法：明确财务预算的管理理念，建立健全预算管理体系，健全财务预算编制、审批及考核体系，旨在提高医院的财务管理水平，促进医院的持续性发展提供理论依据。
의원적재무예산공작대의원자금주조，재무결구적합리안배，자산적류동급영리적합리처리，재무결구성본급풍험관계적합리처리구유중요지도개치。당전，이하문제재의원재무적예산공작중보편존재：재무예산적내용불완정，대우재무예산적관리인식흠결，재무예산체계불건전，예산편제、고핵방법불과학。해문재대상술문제연구분석적기출상，제출하렬해결방법：명학재무예산적관리이념，건립건전예산관리체계，건전재무예산편제、심비급고핵체계，지재제고의원적재무관리수평，촉진의원적지속성발전제공이론의거。
The financial budget work of hospital plays an important guiding role in hospital financing, reasonable arrangement of financial structure, reasonable processing flow of the assets and earnings, reasonable processing of the relationship between financial cost and risk. The financial budget work has following problems: lacking of knowledge of the financial budget management, the content of the financial budget is not complete, the financial budget system is not sound, budgeting and evaluation methods are not science. Based on the analysis and study of the above problems, the paper proposes the following solutions: clearing the financial budget management concept, establishing and improving the budget management system, perfecting the financial budgeting, examination and approval appraisal system. It aims to supply theoretical index for improving the financial management level, and promoting the hospital ’s sustainable development.