摘要
目的:了解公立医院全面预算管理制度实施现状,为落实和完善公立医院全面预算管理提供对策建议。方法:采用随机抽样法确定95所公立医院为样本医院,于2022年6~10月,采用自行设计的问卷,对其全面预算管理制度落实情况开展问卷调查。结果:接受调查的三级公立医院绝大多数按照要求构建起全面预算管理体系的工作框架,全面预算管理制度的施行对于医院管理起到了积极的作用,但仍有少部分医院还需进一步提高全面预算管理制度的落实水平。结论:目前,公立医院在全面预算管理制度实施过程中尚存在制度落实不到位、预算管理能力不足、业务财务融合程度和信息化水平不高等问题。公立医院应确保实现预算管理的“四全、两强化”制度保障,加强业务与财务融合,实现全过程信息化管理。
Objective:To understand the implementation status of the total budget management system in public hospitals in China,and provide suggestions for the implementation and improvement of total budget management.Methods:A random sampling method was used to identify 95 public hospitals as samples in this study.From June to October 2022,a questionnaire was used to research on the implementation of the total budget management system in Chinese public hospitals.Results:The vast majority of the Grade III public hospitals surveyed set up the working framework of the comprehensive budget management system according to the requirements,and the implementation of the comprehensive budget management system has played a positive role in hospital management,however,a small number of hospitals still need to further improve the implementation level of the national comprehensive budget management system.Conclusion:At present,in the implementation of the total budget management system,public hospitals still have problems such as insufficient policy implementation,insufficient budget management capacity,and low levels of business finance integration and informatization.Public hospitals should ensure the realization of the"four comprehensive,two strengthening"system guarantee and effective implementation of budget management,strengthen the integration of business and finance,and realize the whole process of information management.
作者
洪巍
陈微云
尼燕
卢亚娟
梁娟
张一枝
HONG Wei;CHEN Weiyun;NI Yan;LU Yajuan;LIANG Juan;ZHANG Yizhi(Affiliated Nantong Stomatological Hospital of Nantong University,Nantong,Jiangsu Province,226001,PRC)
出处
《中国医院》
北大核心
2023年第11期6-10,共5页
Chinese Hospitals
基金
江苏省医院协会医院管理研究课题(JSYGY-2021-JY15)
浙江省教育厅一般课题(Y202249769)
广东省审计厅2022-2023年度重点科研课题(22GDSJZC022704)。
关键词
公立医院
全面预算管理
制度实施
落实建议
public hospital
total budget management
implementation of the system
practice suggestion
