政府会计制度改革下公立医院预算绩效管理评价体系探析  

Research on the evaluation system of public hospital budget performance management based on government accounting system reform

作　　者：邱英 王俊翔 詹俐 黎精明[2] QIU Ying;WANG Junxiang;ZHAN Li;LI Jingming(Xiangyang Central Hospital,Affiliated Hospital of Hubei University of Arts and Science,Xiangyang,Hubei Province,441021,PRC)

机构地区：[1]湖北文理学院附属医院/襄阳市中心医院,湖北省襄阳市441021 [2]武汉科技大学,湖北省武汉市430065

出　　处：《中国医院》2023年第11期11-15,共5页Chinese Hospitals

摘　　要：预算绩效管理是公立医院实现高质量发展的重要途径,亦是新形势下深化公立医院改革和发展质量效益型运营模式的有力推手。本文基于政府会计制度改革背景,从财务会计和预算会计“双功能、双基础、双报告”多维角度构建公立医院预算绩效管理顶层结构图,从收入、支出、产出与效果3方面建立全过程公立医院预算绩效管理评价体系,以优化公立医院资源配置能力。Budget performance management is not only an important method for public hospitals to achieve high-quality development but also a powerful force to deepen the reform of public hospitals and develop the quality and efficiency in operation under the new situation.Based on the background of government accounting system reform,this paper constructs the top-level structure chart of public hospital budget performance management from the perspectives of dual-function,dual-basis,and dual-report of financial accounting and budget accounting,and establishes a whole-process evaluation system of public hospital budget performance management from three aspects:income,expenditure,output,and effect,optimizing the ability of public hospitals to allocate resources.

关 键 词：公立医院 预算管理 绩效管理 评价体系 

分 类 号：R197.3[医药卫生—卫生事业管理]