The Problems and Proposals of Budget Institution in Public Hospitals / 中国卫生经济

ABSTRACT

According to The Budget Law,the hospital needed to compile the government department budget.According to The Hospital Financial System,the hospital needed to compile a comprehensive budget.Because of the institutional reasons,there were existing problems,such as the unclear limit of government budget constraint on hospital,accountants did not understand the government department budget and the comprehensive budget,the budget system and the accounting system were not coordinated.Suggestions were prooosed to solve the problems.