公立医院预算管理绩效考核实务研究  

Practical Study on Performance Assessment of Budget Management in Public Hospitals

作　　者：管芝云 金剑岭 钱巧慧 靳华云 马卫良 GUAN Zhiyun;JIN Jianling;QIAN Qiaohui;JIN Huayun;MA Weiliang(Zhoupu Hospital,Pudong New Area,Shanghai 201318,China;不详)

机构地区：[1]上海市浦东新区周浦医院,上海201318

出　　处：《卫生经济研究》2024年第10期64-67,共4页

摘　　要：公立医院预算管理存在预算编制简单、难以归口,缺乏战略性规划、调整频繁,缺乏审核、目标难以达成等问题。实施预算管理绩效考核,能够助力医院构建全面预算考核机制,建立赏罚分明的预算考核方案,实现预算管理的全生命周期持续优化,从而助力医院实现高质量发展。There are some problems in the budget management of public hospitals,such as simple budget preparation,difficulty in centralized management,lack of strategic planning,frequent adjustments,lack of audit,and difficulty in achieving goals.The implementation of budget management performance assessment can help hospitals build a comprehensive budget assessment mechanism,establish a budget assessment plan with clear rewards and penalties,and achieve continuous optimization of the whole life cycle of budget management,so as to help hospitals to achieve high-quality development.

关 键 词：预算管理 绩效考核 公立医院 

分 类 号：R197.3[医药卫生—卫生事业管理]