[1]施方飚sup>,陆 译sup>,徐军学sup>,等.公立医院全面预算目标管理模式的探索与思考[J].卫生经济研究,2021,38(2):76-79.
　SHI Fang-biao,LU Yi,XU Jun-xue,et al.Exploration and Reflection on the Comprehensive Budget Target Model in Public Hospitals[J].Journal Press of Health Economics Research,2021,38(2):76-79.
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公立医院全面预算目标管理模式的探索与思考
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
38
期数:
2021年2期
页码:
76-79
栏目:
财务与审计
出版日期:
2021-01-20

文章信息/Info

Title:
Exploration and Reflection on the Comprehensive Budget Target Model in Public Hospitals
作者:
施方飚sup>1; 陆 译sup>1; 徐军学sup>1; 2; 杨宇星sup>1; 陆嘉惠sup>1
1.上海中医药大学附属市中医医院，上海 200071
2.上海申康医院发展中心，上海 200041
Author(s):
SHI Fang-biao; LU Yi; XU Jun-xue; YANG Yu-xing; LU Jia-hui
Shanghai City Hospital of Traditional Chinese Medicine,Shanghai 200071,China
关键词:
全面预算管理; 目标管理; 工作计划;  预算绩效考核
Keywords:
comprehensive budget management; target management; work plan; budget performance evaluation
分类号:
R197
文献标志码:
A
摘要:
基于目标管理理论，探讨公立医院全面预算管理的落实路径：医院及所属部门应以工作事项为基本单位，将目标管理贯穿于预算管理的全过程，根据目标及计划，要求所有部门协同参与预算工作；同时，以工作计划和预算目标为出发点，对预算执行情况进行绩效考核，构建全面预算目标管理体系，提升医院精细化管理水平。
Abstract:
Based on the target management theory,this paper discusses the implementation path of comprehensive budget management in public hospitals:hospitals and its subordinate departments should take the work items as the basic unit,put the target management through the whole process of budget management,and require all departments to participate in the budget work togethe according to the goal and plan.At the same time,taking the work plan and budget goal as the starting point,hospitals should carry on performance evaluation of budget implementation,construct comprehensive budget target management system,and improve hospital fine management level.

参考文献/References:

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更新日期/Last Update: 2021-01-27