随着我国医疗体制改革的不断深化,为了适应改革的需要,医院建立一个民主的、高效的预算管理体制,是扩大职工的民主参与预算过程,保证医院管理者依法实现民主决策、民主管理和民主监督的重要制度保障,也是符合政府财政预算的基本需求。 With the continuous deepening of the reform of China’s medical system, in order to meet the needs of reform, the establishment of a democratic, efficient budget management system in hospitals is to expand the democratic participation in the budget process for employees to ensure that hospital administrators achieve democratic decision-making, democratic management and democracy in accordance with the law. The important institutional safeguards of supervision are also in line with the basic requirements of the government’s fiscal budget.