- I - 摘要 全面预算管理是集企业计划、控制为一体的全员、全过程、全方位的系统预算 管理过程。而预算管理是利用预算这一主线对企业内部各部门、各种财务与非财务 资源进行的计划、控制和考评等一系列活动，因此，全面预算管理，更加强调的是 全面性。医疗机构除了具备救死扶伤的公益性属性之外，还需要参与市场竞争，这 就要求医疗机构进行企业化的管理。推行全面预算，对提升医疗机构管理水平，更 好的完成战略规划、实现战略目标，优化配置有限的资源具有相当重要的意义。本 文通过对全面预算管理知识的运用，对秦皇岛市第一医院全面预算管理体系进行优 化设计。 首先，本文对全面预算管理的基本理论进行介绍，阐述了企业全面预算管理与 医疗机构全面预算管理的理论研究，为全面预算管理体系的优化设计提供理论和方 法支持。 其次，通过对秦皇岛市第一医院的简要概况、当前基本运营情况的阐述，具体 展示了医院的当前状况。进而为分析秦皇岛市第一医院目前预算体系存在的问题和 产生原因提供了基础。 再次，论文通过对管理会计学、战略管理以及统计学的相关理论知识进行结合。 运用SWOT分析法分析医院的优势、劣势、机遇和挑战，在预算编制体系设计部分， 运用平衡计分卡这一管理工具对预算指标进行初步设计并提出灵活运用预算编制方 法；在建立预算执行体系时，将指标进一步细化分解；并在预算考核部分运用层次 分析法将进一步分解的指标科学的赋予权重，为预算考核所用。 最后，从健全组织框架与落实工作职责两个方面，提出了预算体系实施的保障 措施。 关键词：全面预算管理；秦皇岛市第一医院；体系设计；保障措施 燕山大学工商管理硕士学位论文 - II - Abstract Comprehensive budget management is a systematic budget management process that integrates enterprise planning and control. While budget management is a series of activities such as planning, control and evaluation of various financial and non-financial resources within the enterprise by using the main line of budget. Therefore, comprehensive budget management emphasizes comprehensiveness. In addition to the public welfare nature of saving lives and injuries, medical institutions also need to participate in market competition, which requires the management of enterprises. The implementation of a comprehensive budget is of great significance to improve the management level of medical institutions, better accomplish strategic planning, achieve strategic objectives, and optimize the allocation of limited resources. In this paper, through the application of comprehensive budget management knowledge, the comprehensive budget management system of the first hospital in Qinhuangdao is optimized. Firstly, this paper introduces the basic theory of comprehensive budget management, expounds the theoretical research of comprehensive budget management in enterprises and medical institutions, and provides theoretical and methodological support for the optimization design of comprehensive budget management system. Secondly, through the brief overview of the first hospital in Qinhuangdao and the current basic operation, the current situation of the hospital is expounded in detail. Then it provides a basis for analyzing the problems and causes of the current budget system of the first hospital in Qinhuangdao. Thirdly, the thesis combines the related theoretical knowledge of management accounting, strategic management and statistics. The advantages, disadvantages, opportunities and challenges of the hospital are analyzed by SWOT analysis method. In the part of the design of the budget preparation system, the balanced scorecard is used as the management tool to preliminarily design the budget indicators and propose the flexible use of the budgeting method. In the establishment of the budget implementation Abstract - III - system, the indicators will be further detailed decomposition; In the part of budget assessment, the analytic hierarchy process is used to scientifically assign weights to the further decomposed indicators. Finally, it puts forward the safeguard measures for the implementation of the budget system, including improving the organizational framework and implementing the job responsibilities. Keywords: comprehensive budget management;First Hospital of QHD;system design;safeguard measures 目 录 - V - 目 录 摘要 ............................................................................................................................... I ABSTRACT ..................................................................................................................... II 第1章 绪 论 ................................................................................................................. 1 1.1 研究背景及研究意义 ........................................................................................... 1 1.1.1 研究背景 ......................................................................................................... 1 1.1.2 研究意义 ......................................................................................................... 1 1.2 国内外研究现状 ................................................................................................... 2 1.2.1 国外研究现状 ................................................................................................. 2 1.2.2 国内研究现状 ................................................................................................. 3 1.2.3 国内外研究评述 ............................................................................................. 6 1.3 研究内容与研究方法 ........................................................................................... 7 1.3.1 研究内容 ......................................................................................................... 7 1.3.2 研究方法 ......................................................................................................... 7 第2章 全面预算管理基本理论 ..................................................................................... 9 2.1 全面预算管理概念体系 ....................................................................................... 9 2.1.1 全面预算管理的概念 ..................................................................................... 9 2.1.2 全面预算管理的特点 ................................................................................... 10 2.1.3 全面预算管理的基本职能 ........................................................................... 10 2.1.4 公立医院全面预算管理的特点 ................................................................... 11 2.2 全面预算管理应用基础 ..................................................................................... 12 2.2.1 全面预算管理的内容 ................................................................................... 12 2.2.2 全面预算编制方法 ....................................................................................... 13 2.2.3 全面预算编制体系 ....................................................................................... 14 2.3 本章小结 ............................................................................................................. 15 第3章 第一医院全面预算管理现状 ........................................................................... 16 3.1第一医院概况 ...................................................................................................... 16 3.1.1第一医院背景介绍 ........................................................................................ 16 3.1.2第一医院基本运营情况 ................................................................................ 17 3.1.3医疗卫生行业全面预算管理现状 ................................................................ 18 3.2 第一医院全面预算管理体系现状 ..................................................................... 19 3.2.1 预算组织体系现状 ....................................................................................... 19 3.2.2 预算编制体系现状 ....................................................................................... 20 燕山大学工商管理硕士学位论文 - VI - 3.2.3 预算执行考核体系现状 ............................................................................... 21 3.3 本章小结 ............................................................................................