[1]张 楠.公立医院全面预算管理一体化建设研究[J].卫生经济研究,2026,43(05):89-93.
　ZHANG Nan.Study on the Integrated Construction of Comprehensive Budget Management in Public Hospitals[J].Journal Press of Health Economics Research,2026,43(05):89-93.
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公立医院全面预算管理一体化建设研究

卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
43
期数:
2026年05期
页码:
89-93
栏目:
医院管理
出版日期:
2026-04-24

文章信息/Info

Title:
Study on the Integrated Construction of Comprehensive Budget Management in Public Hospitals
作者:
张 楠1
1.济宁市第一人民医院，山东 济宁 272000
Author(s):
ZHANG Nan
Jining First People's Hospital, Jining Shandong 272000, China
关键词:
全面预算管理; 预算管理一体化; 医院绩效; 资源配置效率
Keywords:
comprehensive budget management;  integrated budget management;  hospital performance;  resource allocation efficiency
分类号:
R197.32
文献标志码:
A
摘要:
目的：分析公立医院全面预算管理一体化建设面临的现实问题，提出对策建议。方法：以30家公立医院为样本，运用结构方程模型、面板回归分析与质性研究方法，考察全面预算管理一体化对医院绩效的作用路径。结果：样本医院预算执行偏差率平均为6.8%；全面预算管理一体化通过提升资源配置效率间接提升医院绩效；不同医院之间全面预算管理一体化程度差异较大，其原因不仅是技术与方法问题，更涉及制度设计与激励机制。结论：公立医院应提高预算编制的科学性、强化预算执行的刚性约束、加强预算与绩效考核联动、完善信息系统与数据共享系统，从而实现全面预算管理一体化，推动资源配置优化和医院绩效提升。
Abstract:
Objective To analyze the practical challenges in the integrated construction of comprehensive budget management in public hospitals, and to propose corresponding countermeasures and recommendations. Methods Using 30 public hospitals as a sample, structural equation modeling, panel regression analysis, and qualitative research methods were used to examine the pathways through which integrated comprehensive budget management influenced hospital performance. Results The average budget execution deviation rate among the sample hospitals was 6.8%. Integrated comprehensive budget management indirectly improved hospital performance by enhancing resource allocation efficiency. There were significant differences in the degree of the integration of comprehensive budget management among different hospitals. The reasons lied not only in technical and methodological issues, but also in institutional design and incentive mechanisms. Conclusion Public hospitals should enhance the scientific nature of budget formulation, strengthen the rigid constraints of budget execution, improve the linkage between budget and performance evaluation, and improve information systems and data sharing systems, thereby achieving the integration of comprehensive budget management, promoting resource allocation optimization, and enhancing hospital performance.

参考文献/References:

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更新日期/Last Update: 2026-04-24