军队医院推行专项资金预算绩效管理探讨

Discussion on the Implementation of Special Fund Budget Performance Management in Military Hospitals

从军队医院财务管理实际出发,认为医院专项资金应推行预算绩效管理,并通过分析当前医院专项资金预算管理存在的问题,提出应从预算编制、预算执行、预算评价、绩效反馈四个方面入手,提高专项资金管理效益。

Given the reality of financial management in the hospital,hospitals should implement budget performance management for the special funds. Based on the management problems of special funds budget in the hospital,the article suggested that efficiency of special fund management could be improved through budget preparation,execution,evaluation,and performance feedback.