公立医院预算绩效一体化研究热点与实践路径  

Research hotspots and practical paths of budget-performance integration in public hospitals

作　　者：李冰洁 郑万会 彭琳 邓金龙 张令天 LI Bingjie;ZHENG Wanhui;PENG Lin;DENG Jinlong;ZHANG Lingtian(Chongqing Finance and Economics College,Chongqing,401320,PRC)

机构地区：[1]重庆财经学院,重庆市401320 [2]重庆医科大学附属北碚医院,重庆市400700 [3]重庆市人民医院,重庆市401147 [4]澳门大学,中国澳门特别行政区519000

出　　处：《中国医院》2025年第5期49-52,共4页Chinese Hospitals

基　　金：重庆市科卫委课题(2023QNXM027);重庆市医院协会项目(YYXH-2024-06);重庆市卫生经济学会项目(YWJK2024-8,YWJK2024-9,YWJK2024-10)。

摘　　要：目的:分析公立医院预算绩效一体化的研究热点,结合案例探讨其实践路径,以期为成本可支撑的公立医院精细化管理提供决策参考。方法:选择6个相关主题查阅文献,采用CiteSpace分别以作者+关键词、机构+关键词对研究热点进行分析,并以某公立医院为案例,探讨实施预算绩效一体化的实践路径。结果:共检出中文文献2011篇,关键词为问题、成本控制、预算管理、内部控制、新医改等14项,研究者分别形成了成本、财务、预算、业财融合某一特征的高度集中,并能可视到相对独立的研究团;华中科技大学同济医学院附属同济医院、四川大学华西第二医院更多关注公立医院的预算绩效一体化;上海申康医院发展中心的研究处于该研究热点中心;并以某院案例展示了公立医院围绕“整体框架、系统架构、相关制度、工作程序、预算内容、归口管理”等的预算绩效一体化策略。结论:公立医院预算绩效一体化的研究热点围绕预算、成本、绩效,但实践路径尚在探索中,有必要结合具体案例研究落实基于HRP平台的管理策略,为公立医院预算绩效一体化提供路径选择。Objective:To analyze the research hotspots of budget-performance integration in public hospitals and explore its practical paths through case studies,with a view to providing decision-making references for cost-sustainable refined management in public hospitals.Methods:Six related themes were selected for literature review.CiteSpace was used to analyze research hotspots based on author-keyword and institution-keyword mappings.A case study of a public hospital was used to explore practical strategies for implementing budgetperformance integration.Results:A total of 2,011 Chinese articles were retrieved.Fourteen keywords were identified,including issues,cost control,budget management,internal control,and new medical reform.Researchers were grouped into highly concentrated teams focusing on cost,finance,budget,or integration of business and finance,forming relatively independent clusters.Tongji Hospital Affiliated to Tongji Medical College of Huazhong University of Science and Technology and West China Second University Hospital of Sichuan University paid more attention to budget-performance integration.Shanghai Shenkang Hospital Development Center was at the center of the research hotspot.A case hospital demonstrated strategies around“overall framework,system architecture,related systems,work procedures,budget content,and centralized management.”Conclusion:The research hotspots of budget-performance integration in public hospitals focus on budgeting,cost,and performance,but practical paths are still under exploration.It is necessary to implement HRP platform-based management strategies through specific case studies to provide path options for integration.

关 键 词：公立医院 预算绩效 绩效考核 

分 类 号：R197[医药卫生—卫生事业管理]