三级公立医院预算管理思路探讨

Discussion on the Budget Management of the Ⅲ Public Hospitals

从现代医院管理体系角度分析三级公立医院预算管理的目的与思路,认为公立医院预算管理重点应集中在成本控制与薪酬管理上,但当前公立医院预算管理存在成本预算思路不明确、人员薪酬方案与绩效考核脱节以及预算管理成果与资源分配不匹配等问题。对此,在现代医院管理体系下公立医院预算管理需要从成本预算和绩效管理出发,通过参与医院资源规划与价格测算提升医院管理水平。

From the perspective of the modern hospital management system,it analyzes the purpose and thinking of budget management in theⅢpublic hospitals.It is believed that the budget management in public hospitals should focus on cost control and salary management.However,problems like unclear cost budgeting,disconnection between staff compensation plan and performance appraisal,and mismatched resource allocation existed in public hospitals'budget management.In this regard,under the modern hospital management system,public hospital budget management needs to start from cost budget and performance management to improve hospital management level by participating in hospital resource planning and price calculation.