全面实施预算绩效管理下卫生健康高质量发展面临的挑战与展望  

The Challenges and Prospects of Health High-quality Development in the Era of Comprehensive Budget Performance Management

作　　者：张媚[1] 肖蕾[1] ZHANG Mei;XIAO Lei(Chengdu University of Traditional Chinese Medicine,Chengdu,611137,China)

机构地区：[1]成都中医药大学,成都611137

出　　处：《中国卫生经济》2022年第7期1-4,共4页Chinese Health Economics

基　　金：四川省财政厅2020年度科研课题。

摘　　要：在全面实施预算绩效管理的时代,卫生健康高质量发展面临着包括实现全民健康、医疗服务体系稳健运行、提升卫生健康政府治理效能和成本效益知识壁垒等挑战。文章探讨全面实施预算绩效管理对卫生健康高质量发展的意义与挑战,文章提出了需要强化预算管理工作机制,促进会计成本与预算绩效信息互通,进而推动预算绩效和政策工具创新发展的建议。Major challenges for health high-quality development in the era of comprehensive budget performance management include universal health,steady operation of medical service system,promoting the efficiency of health government governance and striding across cost-effective knowledge barriers.It proposes to strengthen the working mechanism of budget management;goose the exchange of accounting cost and budget performance information;raise suggestions on the innovation and development of budget performance and policy tools.

关 键 词：卫生健康 高质量发展 预算绩效 成本意识 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] R19-0