[1]管芝云,金剑岭,钱巧慧,等.公立医院预算管理绩效考核实务研究[J].卫生经济研究,2024,41(10):64-67.
　GUAN Zhiyun,JIN Jianling,QIAN Qiaohui,et al.Practical Study on Performance Assessment of Budget Management in Public Hospitals[J].Journal Press of Health Economics Research,2024,41(10):64-67.
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公立医院预算管理绩效考核实务研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
41
期数:
2024年10期
页码:
64-67
栏目:
财务与审计
出版日期:
2024-09-30

文章信息/Info

Title:
Practical Study on Performance Assessment of Budget Management in Public Hospitals
作者:
管芝云1; 金剑岭1; 钱巧慧1; 靳华云1; 马卫良1
1.上海市浦东新区周浦医院，上海 201318
Author(s):
GUAN Zhiyun;  JIN Jianling;  QIAN Qiaohui;  JIN Huayun;  MA Weiliang
Zhoupu Hospital, Pudong New Area, Shanghai 201318, China
关键词:
预算管理; 绩效考核; 公立医院
Keywords:
budget management;  performance assessment;  public hospitals
分类号:
R197.3
文献标志码:
A
摘要:
公立医院预算管理存在预算编制简单、难以归口，缺乏战略性规划、调整频繁，缺乏审核、目标难以达成等问题。实施预算管理绩效考核，能够助力医院构建全面预算考核机制，建立赏罚分明的预算考核方案，实现预算管理的全生命周期持续优化，从而助力医院实现高质量发展。
Abstract:
There are some problems in the budget management of public hospitals, such as simple budget preparation, difficulty in centralized management, lack of strategic planning, frequent adjustments, lack of audit, and difficulty in achieving goals. The implementation of budget management performance assessment can help hospitals build a comprehensive budget assessment mechanism, establish a budget assessment plan with clear rewards and penalties, and achieve continuous optimization of the whole life cycle of budget management, so as to help hospitals to achieve high-quality development.

参考文献/References:

[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（01）：66-68.
[2] 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，2020，37（01）：63-64.
[3] 孟冬军，谭华伟.公立医院预算绩效评价指标体系构建研究——基于层次分析法[J].卫生经济研究，2023，40（06）：82-87.
[4] 施方飚，陆译，徐军学，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（02）：76-79.

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更新日期/Last Update: 2024-09-30