省级卫生计生(资金类)项目资金管理体系构建  

Framework Design of Fund Management System based on the Cash Project of Prvincial Health and Family Planning

作　　者：雷敏 唐巍 黄茂娟[2] 任田[2] 吴颖敏[2] 张媚[2] 

机构地区：[1]四川省卫计委项目管理中心,成都610041 [2]成都中医药大学,成都611137

出　　处：《中国卫生经济》2017年第8期77-81,共5页Chinese Health Economics

基　　金：国家自然科学基金项目(71503027);四川省卫计委项目管理中心委托项目

摘　　要：目的:探讨省级卫生计生(资金类)项目资金管理体系,探索项目资金科学化、精细化和规范化管理模式。方法:实地调查法、文献研究法、专家小组讨论法。结果:卫生计生(资金类)项目违规违纪事件多出现在使用环节,究其原因在于组织管理缺位、组织风险大。应依托内部控制制度,根据业务性质和资金运行特点,界定岗位职责、业务流程及内部权力运行结构,对项目资金管理关键控制点采取控制措施与控制方法。建议:加强项目资金组织管理,全面防范组织风险。加强项目资金计划管理,确保项目资金决策的合法性、规范性和及时性。加强项目资金使用管理,实现"专款专用、合规使用"。加强项目资金绩效评价管理,提出改进项目资金管理水平、提高资金使用绩效的建议。Objective： To discuss the framework design of fund management system based on the cash project of Provincial Health and Family Planning Commission, and to explore the management model of scientific, delicacy and Standardization. Methods： Investigation, literature study and expert panel discussion. Results： The stage of fund distribution and use were vulnerable to illegal risk, which was primary caused by the absence of systematic organizational management and high organizational risks. It needed to depend on the internal control system, define the position statement, business process and internal power operation structure, apply control measurement and methods on the key control point of project fund management. Suggestion： It needed to strengthen the management of project fund management, prevent the organization risk; enhance the plan management of project fund, ensure the regality, normalization and timeliness of project fund decision; strengthen the usage management of project fund, realize ＂specific fund for specific use, reasonably use＂; enhance the evaluation management for project fund performance, propose suggestions on improving the management level of project fund and improving fund usage performance.

关 键 词：财政项目资金 卫生计生项目 资金类项目 组织风险 省级 

分 类 号：R1[医药卫生—公共卫生与预防医学]