高校附属医院全面预算管理考评指标体系的构建及研究

Construction and research on evaluation index system of comprehensive budget management in university affiliated hospital

全面预算管理考评指标体系的构建是促进高校附属医院发展的关键,因此高校附属医院应重视全面预算管理考评指标体系的构建,提高教学质量及临床医疗护理水平,促进医院的发展。本文首先介绍全面预算管理的基本内容及作用,使医院工作人员完成任务的同时促进医院的进步和发展。其次阐述考评指标体系的构建,遵循目标原则、激励原则、例外原则、分级考核原则、可操作性原则、成本效益性原则的基本原则,此外介绍高校附属医院全面预算管理指标的构成,包括院级指标、责任中心指标和基础指标。最后介绍医院全面预算管理考评指标的两个不同体系,具体是经营类预算考评体系和资本类预算考评体系的考评设定指标和考评方法,为全面预算管理考评指标体系的构建实施提供依据。

Evaluation index system of comprehensive budget management of construction is the key to promote the development of university affiliated hospital. Therefore, affiliated hospital of university should pay attention to the establishment of evaluation index system of comprehensive budget management, improve teaching quality and clinical care,to promote the hospital development. Therefore, this paper first introduces the basic content and the role of comprehensive budget management, so that the hospital staff to complete the task at the same time promote the progress and development of the hospital. Secondly elaborated the construction of evaluation index system, follow the principle of goal,incentive principle, exception principle, grading assessment principles, the basic principles of operation principle, costeffective principle. In addition, affiliated hospital of university comprehensive budget management indicators, including college level indicators responsibility center, indicators and basic indicators. The hospital comprehensive budget management evaluation index of the two different systems, specifically the appraisal of the operating budget evaluation system box capital budget evaluation system set index and evaluation method, so as to provide a theoretical basis for the implementation of the construction of evaluation index system of comprehensive budget management.