T/GDWJ 025-2024 The application guideline for the classification of budget expenditure items in public hospitals

Scope

Comprehensive budgeting is a very important management tool for public hospitals, a continuation of their strategic goals, and a monetary manifestation of their work plans. Public hospitals achieve the integration of business and finance through the integration and unification of objectives, plans, and budgets. Budget items are an important carrier for public hospitals to implement comprehensive budget management. The standardized and normative management of budget expenditure items is an important starting point for building a comprehensive budget management system that is "precise, accurate, detailed, practical, and comprehensive", and also an important foundation for fully implementing the integrated construction of budget performance assessment management. For a long time, various levels and types of public hospitals have continuously practiced and actively explored comprehensive budget management based on their own actual situations. However, due to the lack of more detailed and unified standards, guidelines, and manuals in the industry, especially in the setting and application of budget expenditure items, hospitals manage them based on their own understanding and interpretation. In the practical exploration of comprehensive budget management in the industry, there are various problems such as weak foundation for budget preparation, insufficient budget basis, unclear connotation of budget items, unclear scope, and unclear expenditure standards, which affect the quality of operational management data such as the authenticity, comprehensiveness, and completeness of budget data, and in turn affect the further development of the effectiveness of comprehensive budget management and the further demonstration of its value. This document, based on the logic of "data-driven evidence" and the basic theory of management accounting, follows the logical relationship of "management requires quantification, quantification requires classification beforehand, downward classi

Development Information

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