医院财务绩效考核推动全面预算精细化管理研究

Research on Hospital Financial Performance Evaluation Promoting Comprehensive Budget Refinement Management Study

全面预算管理是医院发展的必然趋势,随着新医改的不断深入,对医院预算的要求更高,预算精细化管理更能提高预算的执行效果。通过财务绩效考核在预算编制、预算执行、预算考核的应用,将事后考核变为事前考核、事中监督、事后再考核,提高了资源使用率,提升了员工的工作积极性。

Overall budget management is an inevitable trend in the development of hospitals.With the deepening of the new medical reform,higher demands are placed on hospital budgets,and the refined management of budgets can improve the implementation effect of budgets,through the application of financial performance appraisal in budget preparation,budget execution and budget appraisal,the expost appraisal is changed into exante appraisal,inprocess supervision and expost appraisal,which improves the utilization rate of resources and enhances the work enthusiasm of staff.