公立医院实行全面预算管理的理论与实践探讨

Discussion on Theories and Practice of Comprehensive Budget Management in Public Hospitals

本文分析新医改环境下公立医院在预算编制、执行控制及分析考核等方面存在的问题,探讨通过建立健全全面预算管理的组织体系,实现全员参与全面预算管理。细化资本预算,实现从投资开始实施成本管控。构建以预算为核心,"业财融合,财务一体化"的ERP系统,实行全过程管控。以国务院办公厅发布的《关于加强三级公立医院绩效考核工作的意见》为基础,引入平衡计分卡的思想构建考核体系,实现考核与科室及个人奖金挂钩,提高预算编制的科学性,强化预算执行刚性;实现收支平衡,略有结余,降低财务风险,落实医院公益性;体现医务人员劳务价值,实现收入分配的科学与公平,促进公立医院综合改革政策落地见效。

This paper analyzed the problems existing in budget compilation,execution control,analysis and assessment of public hospitals under the new medical reform background,and explored comprehensive budget management involving everyone based on establishing and improving the organizational system of comprehensive budget management.And thus capital budget was refined and cost control started from investment.The Enterprise Resource Planning(ERP)system"integrating business and finance"that centered budget was constructed for whole process control.The assessment system was constructed based on"Opinions on Strengthening Performance Assessment of Tertiary Public Hospitals"issued by State Council and introduced the idea of balanced scorecard.The system linked the assessment results up with the department and individual bonus,made the budget compilation more scientific,and reinforced the implementation of budget.It realized the balance between income and expenditure,ensured surplus,reduced financial risk,and implemented the nature of public welfare of the hospital.Besides,it reflected the working value,realized scientific and justified income distribution,and promoted the implementation of comprehensive reform of public hospitals.