《政府会计制度》下公立医院单体预算与财政预算衔接问题分析

Analysis on the Link between Individual Budget and Financial Budget of Public Hospitals under the Government Accounting System

通过梳理《政府会计制度》下公立医院预算流程,分析医院单体预算与财政预算的区别与联系.结果发现,公立医院绩效管理需要基于单体权责发生制预算展开,单体资金预算与财政预算存在区别,医院需要区分预算管理.建议在《政府会计制度》下的公立医院预算管理要以权责发生制预算为起点,根据单体资金预算调整为财政预算,着重关注项目库管理并建立完善的逻辑转换清单和不同的预算绩效考核体系.

Dased on Government Accounting System^it combs the budget process of public hospital,analyzes the differences and connection between individual budget and financial budget.The performance management of public hospitals needs to be carried out on the basis of single accrual budget.There are differences between single fund budget and financial budget.Budget management needs to be sort out in hospitals.The budget management of public hospitals under the Government Accounting System needs to take the accrual-based budget as the starting point and adjust it into the financial budget according to the budget of individual funds,focus on the management of the project database and establish a sound logic conversion list and different budget performance appraisal system.