ICS 03.100.01 CCS C02 团体标准 T/GDWJ 016—2023 公立医院全面预算管理工作指南 Guidelines for comprehensive budget management in public hospitals 2023- 05 -06发布 2023- 05-06实施 广 东 省 卫 生 经 济 学 会 发布 全国团体标准信息平台 全国团体标准信息平台 T/GDWJ 0 16—2023 I 目 次 前言 ................................ ................................ ................ .Ⅲ 引言 ................................ ................................ .............. ...Ⅳ 1 范围 ................................ ................................ ............... 1 2 规范性引用文件 ................................ ................................ ..... 1 3 术语与定义 ................................ ................................ ......... 1 4 基本原则 ................................ ................................ ........... 2 4.1 战略导向原则 ................................ ................................ ... 2 4.2 业财融合原则 ................................ ................................ ... 2 4.3 三合五同原则 ................................ ................................ ... 2 4.4 全面综合原则 ................................ ................................ ... 2 4.5 过程约束原则 ................................ ................................ ... 2 4.6 绩效思维原则 ................................ ................................ ... 2 4.7 适应权变原则 ................................ ................................ ... 2 5 组织管理 ................................ ................................ ........... 3 5.1 组织架构 ................................ ................................ ....... 3 5.2 工作职责 ................................ ................................ ....... 3 6 预算基础 ................................ ................................ ........... 4 6.1 预算项目 ................................ ................................ ....... 4 6.2 编制依据 ................................ ................................ ....... 8 7 财务预算 ................................ ................................ ........... 8 7.1 预算内容 ................................ ................................ ....... 8 7.2 预算报告 .............. ................................ ......................... 8 8 财务决算 ................................ ................................ ......... ..9 8.1 决算内容 ................................ ................................ ..... ..9 8.2 决算报告 ................................ ................................ ..... ..9 9 预算编制 ................................ ................................ ......... ..9 9.1 前期准备 ................................ ................................ ..... ..9 9.2 分类编制 ................................ ................................ ..... ..9 9.3 编制方法 ................................ ................................ ..... .11 9.4 预算论证 ................................ ................................ ..... .11 9.5 编制流程 ................................ ................................ ..... .12 10 预算审批 ................................ ................................ ........ .13 10.1 审批流程 ................................ ................................ ..... .13 10.2 向上报备 ................................ ................................ ..... .13 10.3 印发下达 ................................ ................................ ..... .13 11 预算执行 ................................ ................................ ........ .14 11.1 执行审批 ................................ ................................ .... .14 全国团体标准信息平台 T/GDWJ 0 16—2023 II 11.2 预算控制 ................................ ................................ .... .14 11.3 执行确认 ................................ ................................ .... .14 11.4 执行结束 ................................ ................................ .... .14 12 预算调整 ................................ ................................ ........ .14 12.1 调整原则 ..........................