基于价值链分析的公立医院预算管理实施研究  

Research on Implementation of Budget Management in Public Hospitals from the Perspective of Value Chain

作　　者：何燕[1] 李芳[1] 吕俊瑾 HE Yan;LI Fang;LV Jun-jin(Affiliated Hospital of Chengdu University of Traditional Chinese Medicine,Chengdu 610072,China;School of Public Administration,Sichuan University,Chengdu 610000,China)

机构地区：[1]成都中医药大学附属医院,成都610000 [2]四川大学公共管理学院,成都610000

出　　处：《价值工程》2021年第13期83-85,共3页Value Engineering

基　　金：四川省卫生经济学会科研课题(课题编号:2020SCWJA005)。

摘　　要：预算是现代医院管理的重要工具和抓手,由于医疗服务准公共产品的特性,有必要探讨以价值创造而不是财务利润的角度来建立“政府-医院-患者”三方的需求平衡。在对医院价值活动作业分析的基础上,应当以提高医院价值为目标,完善预算管理体系形成价值链闭环式管理,以价值创造为出发点合理分配资源,加强信息协同、优化流程,重建预算管理体系。Budget is an important tool of modern hospital management.Due to the characteristics of quasi-public products of medical services,it is necessary to explore the value creation rather than financial profit to establish the demand balance of"government-hospital-patient".On the basis of the analysis of hospital value activities,we should improve the budget management system to form a closed-loop management of the value chain with the goal of improving hospital value,distribute resources rationally with value creation as the starting point,strengthen information collaboration and optimize the process,and reconstruct the budget management system.

关 键 词：公立医院 价值链 作业分析 预算管理 

分 类 号：R197.324[医药卫生—卫生事业管理]