摘要
公立医院全面预算管理存在与战略规划脱节、事前论证不足、绩效评价流于形式等问题。对此,应基于国家预算管理一体化要求,建立项目制预算管理模式,将战略规划与预算项目结合,分层分类建立预算项目管理体系,加强事前论证和评审,以项目为主线开展业财融合和绩效评价,实行资金、资产、采购预算一体化管理,多系统互联互通,强化预算刚性控制,从而提高医院运营管理水平。
There are outstanding problems in the comprehensive budget management of public hospitals,such as the disconnection with strategic planning,insufficient pre-demonstration,and performance evaluation being a mere formality.In this regard,based on the requirements of national budget management integration,it is necessary to establish a project-based budget management model,combine strategic planning with budget projects,establish a budget project management system by stratification and classification,strengthen pre-demonstration and evaluation,carry out the integration of business and finance and performance evaluation based on projects as the main line,implement integrated management of funds,assets and procurement budgets,interconnect multi-systems,and strengthen rigid control of the budgets,so as to improve operation and management level in public hospitals.
作者
于先兰
黄震
陈志忠
赵影
张萌
YU Xianlan;HUANG Zhen;CHEN Zhizhong;ZHAO Ying;ZHANG Meng(The Second Hospital of Shandong University,Jinan Shandong 250033,China;不详)
基金
山东省医务系统职工科技创新计划项目“高质量发展视角下公立医院住院结算模式的创新与实践”(SDYWZGKCJH2022063)。
关键词
公立医院
全面预算
项目预算
预算绩效
public hospitals
comprehensive budget
project budget
budget performance
