[1]马万里,宋田雨,张泽云.财会监督视角下公立医院财政预算资金绩效管理研究[J].卫生经济研究,2025,42(01):90-92.
　MA Wanli,SONG Tianyu,ZHANG Zeyun.Study on Performance Management of Public Hospital Financial Budget Funds under the Perspective of Financial and Accounting Supervision[J].Journal Press of Health Economics Research,2025,42(01):90-92.
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财会监督视角下公立医院财政预算资金绩效管理研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
42
期数:
2025年01期
页码:
90-92
栏目:
财务与审计
出版日期:
2025-01-07

文章信息/Info

Title:
Study on Performance Management of Public Hospital Financial Budget Funds under the Perspective of Financial and Accounting Supervision
作者:
马万里1; 宋田雨2; 张泽云1
1.中国科学技术大学附属第一医院，安徽 合肥 230001
2.安徽省卫生健康委员会，安徽 合肥 230001
Author(s):
MA Wanli;  SONG Tianyu;  ZHANG Zeyun
The First Hospital Affiliated to the University of Science and Technology of China,Hefei Anhui 230001, China
关键词:
财会监督; 财政预算资金; 绩效管理; 业财融合; 公立医院
Keywords:
financial and accounting supervision;  financial budget funds;  performance management;  business and financial integration;  public hospitals
分类号:
R19
文献标志码:
A
摘要:
财会监督与公立医院财政预算资金绩效管理的融合，是推进医院治理能力现代化的内在要求。在实践中，存在预算绩效管理目标与医院战略发展定位不匹配、预算绩效管理执行与全过程监管要求脱节、预算绩效管理结果应用与激励机制脱钩等问题。对此，公立医院财会监督应与业务运营紧密结合，以全面预算为根本，形成事前、事中和事后财会监督机制，以业务为纽带，确保预算与绩效相适配，助力医院实现可持续的高质量发展。
Abstract:
The integration of financial and accounting supervision and performance management of financial budget funds in public hospitals is an inherent requirement to promote the modernization of hospital governance capacity. In practice, there are problems, such as a mismatch between the budget performance management objectives and the strategic development orientation of hospitals, a disconnect between the implementation of budget performance management and the requirements of the whole process of supervision, and a disconnect between the application of budget performance management results and incentive mechanisms. In this regard, it is necessary to promote the close integration of financial and accounting supervision with business operations in public hospitals, establish a financial and accounting supervision mechanism before, during, and after the event with comprehensive budgeting as the foundation, and ensure that budget and performance are matched by using business as the link, so as to help hospitals achieve sustainable and high-quality development.

参考文献/References:

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更新日期/Last Update: 2025-01-07