[1]许莹颖,孙静琴,章月丽.省级公立医院财政项目预算绩效评价实证研究[J].卫生经济研究,2022,39(5):86-90.
　XU Ying-ying,SUN Jing-qin,ZHANG Yue-li.Empirical Research on Budget Performance Evaluation of Provincial Public Hospitals' Financial Projects[J].Journal Press of Health Economics Research,2022,39(5):86-90.
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省级公立医院财政项目预算绩效评价实证研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
39
期数:
2022年5期
页码:
86-90
栏目:
财务与审计
出版日期:
2022-04-27

文章信息/Info

Title:
Empirical Research on Budget Performance Evaluation of Provincial Public Hospitals' Financial Projects
作者:
许莹颖1; 2; 孙静琴1; 2; 章月丽2
1.浙江大学医学院附属第二医院，浙江 杭州310009 2.浙江省省级医院管理中心，浙江 杭州310009
Author(s):
XU Ying-ying;  SUN Jing-qin;  ZHANG Yue-li
The Second Affiliated Hospital, School of Medicine, Zhejiang University, Hangzhou Zhejiang 310009, China
关键词:
财政项目; 预算绩效评价; 省级公立医院
Keywords:
financial projects;  budget performance evaluation;  provincial public hospitals
分类号:
R19
文献标志码:
A
摘要:
梳理公立医院财政项目预算绩效评价的政策要求，对浙江13家省级公立医院2019年149个财政项目预算绩效评价情况进行实证分析。政策层面对财政项目预算绩效评价的要求逐年细化，但公立医院绩效评价各环节仍存在一系列问题，影响评价结果的客观性与准确性。对此，一方面应基于政策体系，完善项目合同与评价指标；另一方面应基于项目合同，落实并监督项目执行；同时，构建公立医院财政项目预算绩效评价闭环管理，加强对评价结果的应用。
Abstract:
This study sorted out the policy requirements for the budget performance evaluation of public hospital financial projects, and conducted an empirical analysis on the budget performance evaluation of 149 financial projects in 13 provincial public hospitals in Zhejiang in 2019. At the policy level, the requirements for budget performance evaluation of financial projects were refined year by year, but there were still a series of problems in the performance evaluation of public hospitals, which affected the objectivity and accuracy of the evaluation results. In this regard, on the one hand, we should improve project contracts and evaluation indicators based on the policy system. On the other hand, we should implement and supervise project implementation based on project contracts. At the same time, we should build a closed-loop management of budget performance evaluation of public hospital financial projects and strengthen the application of evaluation results.

参考文献/References:

[1] 郑大喜. 公立医院财政预算项目绩效评价结果应用研究[J].中国医院管理，2016，36（12）：48-50.
[2] 胡守惠，许晨虹. 13家医院基建工程项目预算执行情况分析[J].中华医院管理杂志，2020，36（9）：773-776.
[3] 王锦福，杨中浩，黄玲萍，等.新医院财务制度下公立医院预算审核的探讨[J]. 卫生经济研究，2014，62（3）：59-62.
[4] 王亚兰. 基于内部控制的公立医院预算绩效管理探析[J]. 卫生经济研究，2020，37（10）：69-71.

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更新日期/Last Update: 2022-04-27