[1]汤晓蓉,孙彩云,王文杰,等.业财融合背景下公立医院全面预算管理实践探索[J].卫生经济研究,2024,41(10):75-77,82.
　TANG Xiaorong,SUN Caiyun,WANG Wenjie,et al.Exploring the Practice of Comprehensive Budget Management in Public Hospitals under the Background of Integration of Industry and Finance[J].Journal Press of Health Economics Research,2024,41(10):75-77,82.
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业财融合背景下公立医院全面预算管理实践探索
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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:
75-77,82
栏目:
财务与审计
出版日期:
2024-09-30

文章信息/Info

Title:
Exploring the Practice of Comprehensive Budget Management in Public Hospitals under the Background of Integration of Industry and Finance
作者:
汤晓蓉1; 孙彩云1; 王文杰1; 周 洪1; 张春艳1
1.四川省医学科学院·四川省人民医院，四川 成都 610072
Author(s):
TANG Xiaorong;  SUN Caiyun;  WANG Wenjie;  ZHOU Hong;  ZHANG Chunyan
Sichuan Academy of Medical Sciences, Sichuan Provincial People's Hospital,Chengdu Sichuan 610072, China
关键词:
业财融合; 公立医院; 全面预算管理; 预算项目库
Keywords:
integration of industry and finance;  public hospitals;  comprehensive budget management;  budget project library
分类号:
R197.3
文献标志码:
B
摘要:
当前，我国多数公立医院已基本建立全面预算管理基础框架，如何进一步实现提档升级，是现阶段公立医院全面预算管理的重点。针对全面预算管理中预算编制与战略规划结合不紧密、医疗收入预算编制粗放、支出预算编制与绩效管理脱钩、预算执行效率不高、执行数据反馈信息维度单一、绩效管理深度广度不够等问题，样本医院从战略与预算结合、改革医疗业务收入预算编制方式、实施预算项目库、设置分级分类绩效管理指标、改善信息化建设等方面进行路径优化，着力落实全面预算管理。
Abstract:
At present, the basic framework of comprehensive budget management in most of public hospitals in China has been basically established. The priority task at this stage for comprehensive budget management in public hospitals is how to further deepen and upgrade the quality. There are some problems in comprehensive budget management, such as weak integration of budget preparation and strategic planning, sloppy budgeting of medical income, decoupling expenditure budgeting from performance management, low budget execution efficiency, single dimension of execution data feedback information, insufficient depth and breadth of performance management, In response to the above issues, the sample hospital has implemented path optimization and focused on implementing comprehensive budget management, including the combination of strategy and budget, reforming the budgeting method for medical business revenue, implementing a budget project library, setting performance management indicators for hierarchical classification, and improving information technology construction.

参考文献/References:

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更新日期/Last Update: 2024-09-30