[1]于俊红.公立医院预算绩效管理实施困境与探索[J].卫生经济研究,2020,(01):63-64,67.
 YU Jun-hong.Difficulties and Exploration of Budget Performance Management in Public Hospitals[J].Journal Press of Health Economics Research,2020,(01):63-64,67.
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公立医院预算绩效管理实施困境与探索
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年01期
页码:
63-64,67
栏目:
医院管理
出版日期:
2020-01-06

文章信息/Info

Title:
Difficulties and Exploration of Budget Performance Management in Public Hospitals
作者:
于俊红1
1.安徽医科大学第一附属医院,安徽 合肥 230022
Author(s):
YU Jun-hong
The First Affiliated Hospital of Anhui Medical University,Hefei Anhui 230022,China
关键词:
公立医院全面预算管理预算绩效
Keywords:
public hospitalcomprehensive budget managementbudget performance
分类号:
R197.32
文献标志码:
A
摘要:
新医改对公立医院预算绩效管理提出了更高的要求。目前公立医院存在重投入轻管理、重支出轻绩效的问题,预算绩效管理的广度和深度不足。对此,应重构公立医院预算管控系统,以绩效为导向,建立全过程预算绩效管理链,全面提升公立医院预算绩效管理水平。
Abstract:
The new medical reform puts higher requirements on the budget performance management of public hospitals. However,public hospitals currently have the problem of heavy investment in light management,heavy expenditure and light performance,and the insufficient breadth and depth of budget performance management. In this regard,the public hospital budget management and control system should be reconstructed,and a performance-oriented full-process budget performance management chain should be established to comprehensively improve the budget performance management level of public hospitals.

参考文献/References:

[1] 徐玲茜.基于业财融合的公立医院全面预算管理模式改进策略[J].中国卫生经济,2019,38(2):84-87.
[2] 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.
[3] 吴涛.医院预算管理及其经费管控信息化的实践[J].中国卫生经济,2019,38(2):81-83.

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更新日期/Last Update: 2020-01-06