预算管理一体化下公立医院部门预算项目库建设难点探析  

Analysis on the Difficulties of Constructing Budget Project Database in Public Hospital Departments under the Integration of Budget Management

作　　者：赵影 于先兰 陈志忠[1] 黄震 ZHAO Ying;YU Xianlan;CHEN Zhizhong;HUANG Zhen(The Second Hospital of Shandong University,Jinan Shandong 250033,China)

机构地区：[1]山东大学第二医院,山东济南250033

出　　处：《卫生经济研究》2023年第1期86-88,92,共4页

基　　金：中国生经济学会卫生健康经济管理第二十三批重点研究课题“新形势下构建公立医院专用设备管理模式创新研究”(CHEA2223030103)。

摘　　要：分类梳理了公立医院部门预算项目库建设的难点问题,主要体现在项目预算编制、支出标准制定、项目评审、绩效管理等方面。主管部门可通过细化项目分类、加强项目预算全过程管理、完善评审机制、加强支出标准体系建设等手段,有效提高项目库管理水平,从而提升资金使用效率。The difficult problems in the construction of budget project database of public hospitals were sorted out,which is mainly reflected in the project budget preparation,expenditure standard formulation,project evaluation,performance management.The competent departments can effectively improve the management level of the project database by refining the classification of the project,strengthening the whole process of the project budget management,improving the evaluation mechanism,and strengthening the construction of the expenditure standard system,so as to improve the efficiency of the use of funds.

关 键 词：项目库 部门预算 预算管理 公立医院 

分 类 号：R197.3[医药卫生—卫生事业管理]