公立医院预算沟通对预算松弛影响机制研究  

Researches on the Influencing Mechanism of Budget Communication on Budget Slack in Public Hospitals

作　　者：江其玟[1] 吴佳希 戴静宜 沈红[2] Jiang Qiwen(School of Economics and Management,Southeast University,Nanjing,P.R.China)

机构地区：[1]东南大学经济管理学院 [2]南京市中医院

出　　处：《中国卫生事业管理》2022年第7期481-486,共6页Chinese Health Service Management

基　　金：2021年国家社科基金一般项目“公立医院预算管理研究”(21FGLB010)。

摘　　要：目的:从预算沟通两维度和整体层面探讨预算沟通对预算松弛的影响机制,以及预算公平所起到的中介效应。方法:针对预算沟通、预算公平、预算松弛之间的关系做出研究设计,借助问卷调查数据,运用多因素分析和结构方程模型方法对假设进行实证检验。结果:在维度层面,公立医院正式和非正式预算沟通及预算信息公平均与预算松弛负相关,同时正式和非正式预算沟通显著正向影响预算程序公平、信息公平;在整体层面,预算沟通显著负向影响预算松弛,并可通过预算公平负向影响预算松弛。结论:公立医院应加强预算管理中的信息沟通,弱化预算松弛行为,提升预算管理的有效性。Objective To discuss the impact mechanism of budget communication on budget slack from two dimensions and the overall level,and the mediating effect of budget equity.Methods Questionnaire was designed for the relationship among budget communication,budget fairness and budget slack.Data was empirically analyzed by using multiple-factor analysis and structural equation model.Results At the dimensional level,formal budget communication,informal budget communication and budget information justice negatively affect budget slack in public hospitals,and formal budget communication and informal budget communication significantly positively affect the budget procedural justice and budget information justice.At the overall level,budget communication significantly negatively affects budget slack,and indirectly negatively affects budget slack mediated by budget justice.Conclusion Public hospitals should strengthen information communication in budget management,weaken budget slack behavior and improve the effectiveness of budget management.

关 键 词：公立医院 预算沟通 预算公平 预算松弛 

分 类 号：R197.322[医药卫生—卫生事业管理]