[1]张泽云,操礼庆.公立医院预算绩效评价体系构建研究[J].卫生经济研究,2021,38(1):66-68.
　ZHANG Ze-yun,CAO Li-qing.Study on the Construction of Budget Performance Evaluation System in Public Hospitals[J].Journal Press of Health Economics Research,2021,38(1):66-68.
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公立医院预算绩效评价体系构建研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
38
期数:
2021年1期
页码:
66-68
栏目:
医院管理
出版日期:
2021-01-07

文章信息/Info

Title:
Study on the Construction of Budget Performance Evaluation System in Public Hospitals
作者:
张泽云1; 操礼庆1
1.中国科学技术大学附属第一医院，安徽 合肥 230001
Author(s):
ZHANG Ze-yun;  CAO Li-qing
The First Affiliated Hospital of USTC, Hefei Anhui 230001,China
关键词:
预算绩效评价; 预算管理; 绩效考核; 公立医院
Keywords:
budget performance evaluation;  budget management;  performance evaluation; public hospitals
分类号:
R197.32
文献标志码:
A
摘要:
预算管理和绩效考核是现代医院管理中可协同应用的两项战略管理工具，预算管理是开展绩效考核的基础，绩效考核是完善预算管理的关键。医院应在社会效益导向性原则、战略目标导向性原则、分级考核原则和“公开、公平、公正”原则下，从工作量预算、支出预算、项目预算与现金流量预算四个方面，构建预算绩效评价体系，从而更好地发挥预算管理在公立医院经济运行中的作用。
Abstract:
Budget management and performance assessment are two strategic management tools that can be applied cooperatively in modern hospital management.Budget management is the basis of performance assessment, and performance assessment is the key to improve budget management. Hospitals should persist the principles of social benefit orientation, strategic goal orientation,hierarchical assessment and "openness,fairness and justice".Then construct a budget performance evaluation system from four aspects:workload budget, expenditure budget,project budget and cash flow budget.So as to give better play to the role of budget management in the economic operation of public hospitals.

参考文献/References:

[1] 戴小喆，郑大喜.公立医院经济运行的“三驾马车”——预算、成本和绩效管理[J].中国总会计师，2013（9）：129-131.
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更新日期/Last Update: 2021-01-07