现行《医院财务制度》和《医院会计制度》下的医院预算绩效管理

Exploration on the Budget Performance of Hospital under New Hospital Financial System and Hospital Accounting System

现行《医院财务制度》和《医院会计制度》强化了医院预算的约束力,现行制度提出医院要实行全面预算管理,将预算执行结果作为内部考核的内容。在新形势下,医院应遵循上级考核下级、逐级考核、预算执行与预算考核分离的原则界定预算考核主体和对象;科学设计考核指标,可成立成本责任中心、收益责任中心、投资责任中心,细化对每个责任中心的考核指标;按照公开、公平、公正原则组织实施医院预算绩效考核,激励员工完成预算目标。

The new hospital financial system and hospital accounting system strengthen the binding of budget, and put forward that hospital should implement a comprehensive budget management, and regard budget execution results as the contents of internal assessment. Under the new situation, hospitals should clearly define the budget assessment subject, and the examination object aaording to the principles that the superior evaluaxe the lioferiar, make assessmvents level by level, and cletach the assessment and inykmenfafion of buoyets. Then scientifieauy design the as- sessment indicators, and its also reconunended to establish cost - responsibility centers, benefit - responsibilify centers and investmoit - responsibil- ity centers,meanwhcte assessment inclicafors should be specified in edch center.