«上一篇/Previous Article|本期目录/Table of Contents|下一篇/Next Article»

卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

43

期数:

2026年07期

页码:

74-78

栏目:

财务与审计

出版日期:

2026-07-03

文章信息/Info

Title:

Empowering Zero-Based Budgeting Reform in Public Hospitals with New-Quality Productive Forces：Operational Logic, Implementation Path and Deepening Strategies

作者:

潘 利¹; 朱咏梅¹; 胡玮楠¹

1.武汉市第一医院， 湖北 武汉 430022

Author(s):

PAN Li;  ZHU Yongmei;  HU Weinan

Wuhan No.1 Hospital, Wuhan Hubei 430022, China

关键词:

公立医院; 零基预算改革; 新质生产力

Keywords:

public hospitals;  zero-based budgeting reform;  new-quality productive forces

分类号:

R197.3

文献标志码:

A

摘要:

深化预算制度改革是推动我国财政体制改革稳步向前的关键环节，在财政收支不平衡、预算管理不细致、项目管理不规范、数据共享程度不高等多重不利因素影响下，零基预算作为“破局之笔”能够提高支出效率与项目效益。公立医院应厘清零基预算的运行逻辑，以新质生产力赋能为契机，破解传统预算存在的利益协调复杂、技术水平不足、运行成本高昂等难题，通过构建动态支出标准体系、实行项目库全生命周期监管、界定项目论证评价标准、规范数据资产治理规则、创新资源配置融合机制、实施收支关联动态监测，加快公立医院零基预算改革。

Abstract:

Deepening budget system reform is a critical step in steadily advancing fiscal system reform in China. Under the influence of multiple unfavorable factors such as imbalanced fiscal revenue and expenditure, imprecise budget management, non-standard project management, and low data sharing, zero-based budgeting can improve expenditure efficiency and project effectiveness. Public hospitals should clarify the operational logic of zero-based budgeting. Taking the empowerment by new productive forces as an opportunity, the challenges of traditional budgeting can be overcome, such as complex interest coordination, insufficient technical capabilities, and high operational costs, Public hospitals should accelerate the reform of zero-based budgeting by establishing a dynamic expenditure standard system, implementing full-lifecycle supervision of the project portfolio, defining project feasibility assessment criteria, standardizing data asset governance rules, innovating resource allocation integration mechanisms, and conducting dynamic monitoring of revenue-expenditure linkages.

常用功能

更新日期/Last Update: 2026-07-03