2014年版《中华人民共和国预算法》将医院实施全面预算管理上升到法律层面来规范,至此,实施全面预算管理已经是法律上、制度上、政策上及党风廉政建设的共同要求。然而,纵观各级公立医院预算管理现状发现当前存在尚未形成完善的全面预算管理体系、预算编订不科学、预算执行不到位等一系列问题。基于此,各级公立医院领导层应高度重视全面预算工作,对收入与支出进行严格控制,从而实现医院可持续发展。 The 2014 edition of the “Budget Law of the People’s Republic of China” has raised the implementation of the comprehensive budget management in hospitals to the legal level. Thus, the implementation of overall budget management has been the common requirement of law, institution, policy and construction of a clean government. However, looking at the current situation of budget management in public hospitals at various levels, we find a series of problems such as not having a complete comprehensive budget management system, unscientific budget preparation, and insufficient budget implementation. Based on this, the leadership of public hospitals at all levels should attach great importance to the overall budget work, strictly control the income and expenditure, so as to achieve the sustainable development of the hospital.