对建立医院支出预算控制指标体系的探讨

从医院经济管理的现实出发，从理论上阐述了建立支出预算控制指标体系的必要性，其中重点说明了该体系对改善医院预算管理现状的现实意义，同时可增强预算控制的操作性，从而对提升医院管理发挥积极作用，达到降低成本，实施科学化管理的目的；另指出在实践中，如何分步骤地建立预算控制指标体系，并结合具体支出项目，提出一些将预算管理和支出控制相结合的思路与方法，与大家探讨。

Exploration on the Building of Cost Budget Control System

Budget management is proved to be more and more important to hospitals, especailly in this reform era. The present conditions of hospital financail management are referred, practical experiences are summerized and it is comcluded that hospital budget control of cost index system should be built and improved to become more effective and positive. Moreover, some thoughts and methods of combining budget mangement and output control are proposed for further discussion.